Spain, Ireland, Malta, Italy: Tax Rates & Remote Work Compared

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

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4 selectedClear all
🇪🇸Spain
69
Worldwide
🇮🇪Ireland
62
Remittance-Based
🇲🇹Malta
72
Remittance-Based
🇮🇹Italy
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇪🇸SpainWorldwide47%
🇮🇪IrelandRemittance-Based40%
🇲🇹MaltaRemittance-Based35%
🇮🇹ItalyWorldwide43%
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 Malta: 35%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Ireland 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
🇮🇪Ireland62
🇲🇹Malta72
🇮🇹Italy70
Dimension Scores
Corporate Tax
32
83
25
32
Funding
100
100
85
100
Visa
90
80
90
90
Residency
43
75
83
68
Tax Res.
45
60
70
55
Practical
96
86
86
83
Remote Work
64
39
84
64
Family
95
80
100
85
Ecosystem
60
75
50
65
Corporate Tax Details
Corporate Tax Rate25%12.5%35%27.9%
Capital Gains Tax28%33%0%26%
Tax Treaties967677100
Territorial SystemNoNoNoNo
Funding Details
Active VCs100651880
Government GrantsYesYesYesYes
EU Funding EligibleYesYesYesYes
Visa Details
Has Startup VisaYesYesYesYes
Processing Time45906060
Min Investment-$55K$27K-
E-ResidencyNoNoNoNo
Digital Nomad VisaYesNoYesYes
Residency Details
Visa Programs Available2334
Citizenship Timeline105510
Dual CitizenshipNoYesYesYes
Immigration Score7576
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate47403543
Territorial TaxationNoNoNoNo
Special Tax RegimeYesYesYesYes
Exit TaxYesYesNoNo
Practical Details
Banking Difficultyeasymoderatemoderatemoderate
100% Foreign OwnershipYesYesYesYes
Company Formation75730
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesNoYesYes
Tourist Workgray_areagray_areatoleratedgray_area
Tourist Visa Days90909090
PE Risk Levelmoderatehighlowmoderate
Days Before Tax Res.183183183183
Internet Speed2209065117
Coworking/mo$250$300$200$275
Family Details
Safety Index72627265
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegallegal_with_restrictionslegal_with_restrictions
Healthcare Quality82757482
Cost of Living55957255
Ecosystem Details
Unicorns51209
English Business EnvNoYesYesNo
Talent Pool Quality70605565

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