Spain, Portugal, Netherlands, Georgia: Tax Rates & Startup Ecosystem Compared

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

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4 selectedClear all
🇪🇸Spain
69
Worldwide
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇬🇪Georgia
68
Small Business Status / Virtual Zone IT Company
🇳🇱Netherlands
59
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇬🇪GeorgiaSmall Business Status / Virtual Zone IT Company20%
🇳🇱NetherlandsWorldwide49.5%
Tax system mismatchCritical

Spain and Netherlands tax all worldwide income once you become a tax resident (top rate: 49.5%). Portugal and Georgia do 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 Portugal and Netherlands 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.

29.5pp personal tax rate spreadReview

Both countries tax worldwide income, but the top personal income tax rates differ materially. Netherlands: 49.5% vs Georgia: 20%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Portugal and Netherlands 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

Portugal (IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)), Georgia (Small Business Status / Virtual Zone IT Company) offer a qualifying program that may exempt foreign-source income from local tax for up to 10 years. 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
🇪🇸Spain69
🇵🇹Portugal76
🇬🇪Georgia68
🇳🇱Netherlands59
Dimension Scores
Corporate Tax
32
55
100
39
Funding
100
95
70
100
Visa
90
90
50
75
Residency
43
78
58
73
Tax Res.
45
45
75
45
Practical
96
91
86
100
Remote Work
64
69
80
39
Family
95
95
90
90
Ecosystem
60
90
40
100
Corporate Tax Details
Corporate Tax Rate25%21%15%25.8%
Capital Gains Tax28%28%15%36%
Tax Treaties967856100
Territorial SystemNoNoYesNo
Funding Details
Active VCs1004814200
Government GrantsYesYesYesYes
EU Funding EligibleYesYesNoYes
Visa Details
Has Startup VisaYesYesNoYes
Processing Time4590-30
Min Investment-$0--
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesYesNo
Residency Details
Visa Programs Available2333
Citizenship Timeline105105
Dual CitizenshipNoYesNoNo
Immigration Score7898
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate47482050
Territorial TaxationNoNoNoNo
Special Tax RegimeYesYesYesYes
Exit TaxYesYesNoYes
Practical Details
Banking Difficultyeasymoderateeasyeasy
100% Foreign OwnershipYesYesYesYes
Company Formation7315
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesYesNoNo
Tourist Workgray_areagray_arealegalgray_area
Tourist Visa Days909036590
PE Risk Levelmoderatemoderatelowhigh
Days Before Tax Res.183183183183
Internet Speed2208545300
Coworking/mo$250$180$100$300
Family Details
Safety Index72827278
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegal_with_restrictionslegalillegal
Healthcare Quality82765885
Cost of Living55683880
Ecosystem Details
Unicorns56012
English Business EnvNoYesNoYes
Talent Pool Quality70725282

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