United Arab Emirates, Portugal, Costa Rica: Startup Ecosystem & Tax Rates Compared

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

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3 selectedClear all
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇦🇪United Arab Emirates
67
Territorial
🇨🇷Costa Rica
75
Territorial

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison3
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇦🇪United Arab EmiratesTerritorial0%
🇨🇷Costa RicaTerritorial25%
Exit tax applies in one jurisdictionCritical

Portugal 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

Portugal has 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

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
🇵🇹Portugal76
🇦🇪United Arab Emirates67
🇨🇷Costa Rica75
Dimension Scores
Corporate Tax
55
100
100
Funding
95
85
60
Visa
90
80
90
Residency
78
63
58
Tax Res.
45
90
75
Practical
91
96
78
Remote Work
69
85
84
Family
95
90
80
Ecosystem
90
100
40
Corporate Tax Details
Corporate Tax Rate21%9%30%
Capital Gains Tax28%0%15%
Tax Treaties7813712
Territorial SystemNoYesYes
Funding Details
Active VCs48958
Government GrantsYesYesYes
EU Funding EligibleYesNoNo
Visa Details
Has Startup VisaYesYesYes
Processing Time903045
Min Investment$0$136K-
E-ResidencyNoNoNo
Digital Nomad VisaYesYesYes
Residency Details
Visa Programs Available332
Citizenship Timeline5-7
Dual CitizenshipYesNoYes
Immigration Score887
Tax Res. Details
Tax Residency Days183183-
Personal Tax Top Rate48025
Territorial TaxationNoYesYes
Special Tax RegimeYesNoNo
Exit TaxYesNoNo
Practical Details
Banking Difficultymoderateeasymoderate
100% Foreign OwnershipYesYesYes
Company Formation3314
Virtual Office OKYesYesYes
Remote Work Details
Nomad VisaYesYesYes
Tourist Workgray_areatoleratedtolerated
Tourist Visa Days903090
PE Risk Levelmoderatelowlow
Days Before Tax Res.183183-
Internet Speed8512060
Coworking/mo$180$350$200
Family Details
Safety Index828855
Int'l SchoolsYesYesYes
Homeschoolinglegal_with_restrictionslegal_with_restrictionslegal
Healthcare Quality768075
Cost of Living689052
Ecosystem Details
Unicorns680
English Business EnvYesYesNo
Talent Pool Quality727245

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