Spain, United Kingdom, Costa Rica, Italy: 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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SingaporeCyprusEstoniaUruguayPanamaPortugalCosta RicaBelizeSwitzerlandMaltaUnited KingdomCanadaGreeceItalyParaguaySpainGeorgiaUnited Arab EmiratesGermanyIrelandIndonesiaColombiaNetherlandsArgentinaMexicoThailandSao Tome and Principe
4 selectedClear all
🇪🇸Spain
69
Worldwide
🇬🇧United Kingdom
71
Worldwide
🇨🇷Costa Rica
75
Territorial
🇮🇹Italy
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇪🇸SpainWorldwide47%
🇬🇧United KingdomWorldwide45%
🇨🇷Costa RicaTerritorial25%
🇮🇹ItalyWorldwide43%
Tax system mismatchCritical

Spain and United Kingdom and Italy tax all worldwide income once you become a tax resident (top rate: 47%). Costa Rica 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 has 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 United Kingdom 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
🇬🇧United Kingdom71
🇨🇷Costa Rica75
🇮🇹Italy70
Dimension Scores
Corporate Tax
32
42
100
32
Funding
100
85
60
100
Visa
90
80
90
90
Residency
43
65
58
68
Tax Res.
45
45
75
55
Practical
96
100
78
83
Remote Work
64
43
84
64
Family
95
80
80
85
Ecosystem
60
100
40
65
Corporate Tax Details
Corporate Tax Rate25%25%30%27.9%
Capital Gains Tax28%24%15%26%
Tax Treaties9613012100
Territorial SystemNoNoYesNo
Funding Details
Active VCs100650880
Government GrantsYesYesYesYes
EU Funding EligibleYesNoNoYes
Visa Details
Has Startup VisaYesYesYesYes
Processing Time45564560
Min Investment-$0--
E-ResidencyNoNoNoNo
Digital Nomad VisaYesNoYesYes
Residency Details
Visa Programs Available2324
Citizenship Timeline106710
Dual CitizenshipNoYesYesYes
Immigration Score7776
Tax Res. Details
Tax Residency Days183183-183
Personal Tax Top Rate47452543
Territorial TaxationNoNoYesNo
Special Tax RegimeYesNoNoYes
Exit TaxYesNoNoNo
Practical Details
Banking Difficultyeasyeasymoderatemoderate
100% Foreign OwnershipYesYesYesYes
Company Formation711430
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesNoYesYes
Tourist Workgray_areaillegaltoleratedgray_area
Tourist Visa Days901809090
PE Risk Levelmoderatevery_highlowmoderate
Days Before Tax Res.183183-183
Internet Speed2208560117
Coworking/mo$250$400$200$275
Family Details
Safety Index72655565
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegallegallegal_with_restrictions
Healthcare Quality82787582
Cost of Living551055255
Ecosystem Details
Unicorns57509
English Business EnvNoYesNoNo
Talent Pool Quality70904565

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