Spain, Indonesia, Switzerland, Ireland: Tax Rates & Business Setup Compared

Side-by-side breakdown of tax rates, business setup, visa options, and 6 more dimensions for founders choosing where to incorporate in 2026.

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Singapore Cyprus Estonia Uruguay Panama Portugal Costa Rica Belize Switzerland Malta United Kingdom Canada Greece Italy Paraguay Spain Georgia United Arab Emirates Germany Ireland Indonesia Colombia Netherlands Argentina Mexico Thailand Sao Tome and Principe

4 selectedClear all

🇮🇩Indonesia

Worldwide

🇪🇸Spain

Worldwide

🇨🇭Switzerland

Lump-Sum Taxation (Forfait / Expenditure-Based Taxation)

🇮🇪Ireland

Remittance-Based

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5

🇮🇩IndonesiaWorldwide35%

🇪🇸SpainWorldwide47%

🇨🇭SwitzerlandLump-Sum Taxation (Forfait / Expenditure-Based Taxation)40%

🇮🇪IrelandRemittance-Based40%

Tax system mismatchCritical

Indonesia and Spain tax all worldwide income once you become a tax resident (top rate: 47%). Switzerland 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 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 countries in this comparison do 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 Indonesia: 35%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Switzerland 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.

Special tax regime available in one jurisdictionNote

Switzerland (Lump-Sum Taxation (Forfait / Expenditure-Based Taxation)) offers a qualifying program that may exempt foreign-source income from local tax. This can significantly reduce your effective rate compared to the standard regime.

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	🇮🇩Indonesia61	🇪🇸Spain69	🇨🇭Switzerland73	🇮🇪Ireland62
Dimension Scores
Corporate Tax	37	32	75	83
Funding	80	100	85	100
Visa	90	90	40	80
Residency	43	43	60	75
Tax Res.	55	45	70	60
Practical	45	96	88	86
Remote Work	67	64	39	39
Family	75	95	75	80
Ecosystem	70	60	100	75
Corporate Tax Details
Corporate Tax Rate	22%	25%	14.9%	12.5%
Capital Gains Tax	-	28%	0%	33%
Tax Treaties	71	96	100	76
Territorial System	No	No	No	No
Funding Details
Active VCs	30	100	80	65
Government Grants	Yes	Yes	Yes	Yes
EU Funding Eligible	No	Yes	No	Yes
Visa Details
Has Startup Visa	Yes	Yes	No	Yes
Processing Time	60	45	45	90
Min Investment	-	-	-	$55K
E-Residency	No	No	No	No
Digital Nomad Visa	Yes	Yes	No	No
Residency Details
Visa Programs Available	2	2	3	3
Citizenship Timeline	10	10	10	5
Dual Citizenship	No	No	Yes	Yes
Immigration Score	5	7	6	5
Tax Res. Details
Tax Residency Days	183	183	90	183
Personal Tax Top Rate	35	47	40	40
Territorial Taxation	No	No	No	No
Special Tax Regime	No	Yes	Yes	Yes
Exit Tax	No	Yes	No	Yes
Practical Details
Banking Difficulty	difficult	easy	easy	moderate
100% Foreign Ownership	No	Yes	Yes	Yes
Company Formation	30	7	5	5
Virtual Office OK	No	Yes	No	Yes
Remote Work Details
Nomad Visa	Yes	Yes	No	No
Tourist Work	gray_area	gray_area	illegal	gray_area
Tourist Visa Days	30	90	90	90
PE Risk Level	low	moderate	high	high
Days Before Tax Res.	183	183	90	183
Internet Speed	25	220	200	90
Coworking/mo	$100	$250	$400	$300
Family Details
Safety Index	55	72	90	62
Int'l Schools	Yes	Yes	Yes	Yes
Homeschooling	legal	legal_with_restrictions	legal_with_restrictions	legal
Healthcare Quality	55	82	95	75
Cost of Living	32	55	140	95
Ecosystem Details
Unicorns	8	5	12	12
English Business Env	No	No	Yes	Yes
Talent Pool Quality	50	70	85	60

Next steps

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Ready to incorporate in Indonesia?

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