Spain, Costa Rica, Italy: Tax Rates & Startup Funding Compared

Side-by-side breakdown of tax rates, startup funding, personal tax, and 6 more dimensions for founders choosing where to incorporate in 2026.

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3 selectedClear all
🇪🇸Spain
69
Worldwide
🇨🇷Costa Rica
75
Territorial
🇮🇹Italy
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇪🇸SpainWorldwide47%
🇨🇷Costa RicaTerritorial25%
🇮🇹ItalyWorldwide43%
Tax system mismatchCritical

Spain and Italy tax all worldwide income once you become a tax resident (top rate: 47%). Costa Rica does not - only locally-sourced income is taxed. This is a fundamental structural difference that affects your total effective tax burden.

Exit tax applies in one jurisdictionCritical

Spain has an exit tax. If you establish residency and later wish to leave, you may owe tax on unrealized gains or assets at departure. The other countries in this comparison do not have an exit tax.

CFC rules apply in one jurisdictionReview

Spain and Italy have Controlled Foreign Corporation (CFC) rules. Owning a foreign company as a resident may trigger local tax on undistributed profits - even if the company pays no dividends. The other country in this comparison does not have CFC rules.

Not tax advice. Tax laws change frequently. Verify with a qualified professional before making residency decisions.

Field-by-Field Breakdown

Green = best value per row
Metric
🇪🇸Spain69
🇨🇷Costa Rica75
🇮🇹Italy70
Dimension Scores
Corporate Tax
32
100
32
Funding
100
60
100
Visa
90
90
90
Residency
43
58
68
Tax Res.
45
75
55
Practical
96
78
83
Remote Work
64
84
64
Family
95
80
85
Ecosystem
60
40
65
Corporate Tax Details
Corporate Tax Rate25%30%27.9%
Capital Gains Tax28%15%26%
Tax Treaties9612100
Territorial SystemNoYesNo
Funding Details
Active VCs100880
Government GrantsYesYesYes
EU Funding EligibleYesNoYes
Visa Details
Has Startup VisaYesYesYes
Processing Time454560
Min Investment---
E-ResidencyNoNoNo
Digital Nomad VisaYesYesYes
Residency Details
Visa Programs Available224
Citizenship Timeline10710
Dual CitizenshipNoYesYes
Immigration Score776
Tax Res. Details
Tax Residency Days183-183
Personal Tax Top Rate472543
Territorial TaxationNoYesNo
Special Tax RegimeYesNoYes
Exit TaxYesNoNo
Practical Details
Banking Difficultyeasymoderatemoderate
100% Foreign OwnershipYesYesYes
Company Formation71430
Virtual Office OKYesYesYes
Remote Work Details
Nomad VisaYesYesYes
Tourist Workgray_areatoleratedgray_area
Tourist Visa Days909090
PE Risk Levelmoderatelowmoderate
Days Before Tax Res.183-183
Internet Speed22060117
Coworking/mo$250$200$275
Family Details
Safety Index725565
Int'l SchoolsYesYesYes
Homeschoolinglegal_with_restrictionslegallegal_with_restrictions
Healthcare Quality827582
Cost of Living555255
Ecosystem Details
Unicorns509
English Business EnvNoNoNo
Talent Pool Quality704565

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