Spain, Cyprus, Ireland: Tax Rates & Residency Pathways Compared

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

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3 selectedClear all
🇪🇸Spain
69
Worldwide
🇮🇪Ireland
62
Remittance-Based
🇨🇾Cyprus
81
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇪🇸SpainWorldwide47%
🇮🇪IrelandRemittance-Based40%
🇨🇾CyprusWorldwide35%
Exit tax applies in one jurisdictionCritical

Spain and Ireland have 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 country in this comparison does not have an exit tax.

12pp personal tax rate spreadNote

Both countries tax worldwide income, but the top personal income tax rates differ materially. Spain: 47% vs Cyprus: 35%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Ireland 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
🇮🇪Ireland62
🇨🇾Cyprus81
Dimension Scores
Corporate Tax
32
83
83
Funding
100
100
85
Visa
90
80
90
Residency
43
75
65
Tax Res.
45
60
70
Practical
96
86
86
Remote Work
64
39
64
Family
95
80
100
Ecosystem
60
75
65
Corporate Tax Details
Corporate Tax Rate25%12.5%12.5%
Capital Gains Tax28%33%0%
Tax Treaties967665
Territorial SystemNoNoNo
Funding Details
Active VCs1006520
Government GrantsYesYesYes
EU Funding EligibleYesYesYes
Visa Details
Has Startup VisaYesYesYes
Processing Time459060
Min Investment-$55K$30K
E-ResidencyNoNoNo
Digital Nomad VisaYesNoYes
Residency Details
Visa Programs Available233
Citizenship Timeline1057
Dual CitizenshipNoYesYes
Immigration Score757
Tax Res. Details
Tax Residency Days183183183
Personal Tax Top Rate474035
Territorial TaxationNoNoNo
Special Tax RegimeYesYesYes
Exit TaxYesYesNo
Practical Details
Banking Difficultyeasymoderatemoderate
100% Foreign OwnershipYesYesYes
Company Formation755
Virtual Office OKYesYesYes
Remote Work Details
Nomad VisaYesNoYes
Tourist Workgray_areagray_areagray_area
Tourist Visa Days909090
PE Risk Levelmoderatehighmoderate
Days Before Tax Res.18318360
Internet Speed2209065
Coworking/mo$250$300$180
Family Details
Safety Index726280
Int'l SchoolsYesYesYes
Homeschoolinglegal_with_restrictionslegallegal_with_restrictions
Healthcare Quality827575
Cost of Living559570
Ecosystem Details
Unicorns5121
English Business EnvNoYesYes
Talent Pool Quality706060

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