Switzerland, United Kingdom, Costa Rica, Sao Tome and Principe: Tax Rates & Startup Ecosystem Compared

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

Select Countries

SingaporeCyprusEstoniaUruguayPanamaPortugalCosta RicaBelizeSwitzerlandMaltaUnited KingdomCanadaGreeceItalyParaguaySpainGeorgiaUnited Arab EmiratesGermanyIrelandIndonesiaColombiaNetherlandsArgentinaMexicoThailandSao Tome and Principe
4 selectedClear all
🇨🇭Switzerland
73
Lump-Sum Taxation (Forfait / Expenditure-Based Taxation)
🇬🇧United Kingdom
71
Worldwide
🇨🇷Costa Rica
75
Territorial
🇸🇹Sao Tome and Principe
46
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison4
🇨🇭SwitzerlandLump-Sum Taxation (Forfait / Expenditure-Based Taxation)40%
🇬🇧United KingdomWorldwide45%
🇨🇷Costa RicaTerritorial25%
🇸🇹Sao Tome and PrincipeWorldwide25%
Tax system mismatchCritical

United Kingdom and Sao Tome and Principe tax all worldwide income once you become a tax resident (top rate: 45%). Switzerland and Costa Rica do not - only locally-sourced income is taxed. This is a fundamental structural difference that affects your total effective tax burden.

20pp personal tax rate spreadReview

Both countries tax worldwide income, but the top personal income tax rates differ materially. United Kingdom: 45% vs Sao Tome and Principe: 25%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Switzerland 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 countries in this comparison do 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
🇨🇭Switzerland73
🇬🇧United Kingdom71
🇨🇷Costa Rica75
🇸🇹Sao Tome and Principe46
Dimension Scores
Corporate Tax
75
42
100
17
Funding
85
85
60
40
Visa
40
80
90
50
Residency
60
65
58
56
Tax Res.
70
45
75
55
Practical
88
100
78
55
Remote Work
39
43
84
52
Family
75
80
80
70
Ecosystem
100
100
40
40
Corporate Tax Details
Corporate Tax Rate14.9%25%30%25%
Capital Gains Tax0%24%15%0%
Tax Treaties100130123
Territorial SystemNoNoYesNo
Funding Details
Active VCs8065080
Government GrantsYesYesYesNo
EU Funding EligibleNoNoNoNo
Visa Details
Has Startup VisaNoYesYesNo
Processing Time45564542
Min Investment-$0-$90K
E-ResidencyNoNoNoNo
Digital Nomad VisaNoNoYesNo
Residency Details
Visa Programs Available3322
Citizenship Timeline1067-
Dual CitizenshipYesYesYesYes
Immigration Score6777
Tax Res. Details
Tax Residency Days90183-183
Personal Tax Top Rate40452525
Territorial TaxationNoNoYesNo
Special Tax RegimeYesNoNoNo
Exit TaxNoNoNoNo
Practical Details
Banking Difficultyeasyeasymoderatevery_difficult
100% Foreign OwnershipYesYesYesYes
Company Formation511430
Virtual Office OKNoYesYesNo
Remote Work Details
Nomad VisaNoNoYesNo
Tourist Workillegalillegaltoleratedillegal
Tourist Visa Days901809015
PE Risk Levelhighvery_highlowlow
Days Before Tax Res.90183-183
Internet Speed200856010
Coworking/mo$400$400$200-
Family Details
Safety Index90655565
Int'l SchoolsYesYesYesNo
Homeschoolinglegal_with_restrictionslegallegal-
Healthcare Quality95787530
Cost of Living1401055228
Ecosystem Details
Unicorns127500
English Business EnvYesYesNoNo
Talent Pool Quality85904510

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