Spain, Portugal, United Arab Emirates, United Kingdom: Tax Rates & Personal Tax Compared

Side-by-side breakdown of tax rates, personal tax, 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)
🇦🇪United Arab Emirates
67
Territorial
🇬🇧United Kingdom
71
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison4
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇦🇪United Arab EmiratesTerritorial0%
🇬🇧United KingdomWorldwide45%
Tax system mismatchCritical

Spain and United Kingdom tax all worldwide income once you become a tax resident (top rate: 47%). Portugal and United Arab Emirates 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 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.

CFC rules apply in one jurisdictionReview

Spain and Portugal and United Kingdom 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)) offers 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
🇦🇪United Arab Emirates67
🇬🇧United Kingdom71
Dimension Scores
Corporate Tax
32
55
100
42
Funding
100
95
85
85
Visa
90
90
80
80
Residency
43
78
63
65
Tax Res.
45
45
90
45
Practical
96
91
96
100
Remote Work
64
69
85
43
Family
95
95
90
80
Ecosystem
60
90
100
100
Corporate Tax Details
Corporate Tax Rate25%21%9%25%
Capital Gains Tax28%28%0%24%
Tax Treaties9678137130
Territorial SystemNoNoYesNo
Funding Details
Active VCs1004895650
Government GrantsYesYesYesYes
EU Funding EligibleYesYesNoNo
Visa Details
Has Startup VisaYesYesYesYes
Processing Time45903056
Min Investment-$0$136K$0
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesYesNo
Residency Details
Visa Programs Available2333
Citizenship Timeline105-6
Dual CitizenshipNoYesNoYes
Immigration Score7887
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate4748045
Territorial TaxationNoNoYesNo
Special Tax RegimeYesYesNoNo
Exit TaxYesYesNoNo
Practical Details
Banking Difficultyeasymoderateeasyeasy
100% Foreign OwnershipYesYesYesYes
Company Formation7331
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesYesYesNo
Tourist Workgray_areagray_areatoleratedillegal
Tourist Visa Days909030180
PE Risk Levelmoderatemoderatelowvery_high
Days Before Tax Res.183183183183
Internet Speed2208512085
Coworking/mo$250$180$350$400
Family Details
Safety Index72828865
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegal_with_restrictionslegal_with_restrictionslegal
Healthcare Quality82768078
Cost of Living556890105
Ecosystem Details
Unicorns56875
English Business EnvNoYesYesYes
Talent Pool Quality70727290

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