United Arab Emirates, Spain, Germany, Portugal: 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
🇩🇪Germany
64
Worldwide
🇪🇸Spain
69
Worldwide
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇦🇪United Arab Emirates
67
Territorial

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison4
🇩🇪GermanyWorldwide47.5%
🇪🇸SpainWorldwide47%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇦🇪United Arab EmiratesTerritorial0%
Tax system mismatchCritical

Germany and Spain tax all worldwide income once you become a tax resident (top rate: 47.5%). 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

Germany and 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 country in this comparison does not have an exit tax.

CFC rules apply in one jurisdictionReview

Germany and Spain and Portugal 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
🇩🇪Germany64
🇪🇸Spain69
🇵🇹Portugal76
🇦🇪United Arab Emirates67
Dimension Scores
Corporate Tax
15
32
55
100
Funding
100
100
95
85
Visa
80
90
90
80
Residency
75
43
78
63
Tax Res.
30
45
45
90
Practical
75
96
91
96
Remote Work
34
64
69
85
Family
80
95
95
90
Ecosystem
90
60
90
100
Corporate Tax Details
Corporate Tax Rate29.9%25%21%9%
Capital Gains Tax25%28%28%0%
Tax Treaties1009678137
Territorial SystemNoNoNoYes
Funding Details
Active VCs2801004895
Government GrantsYesYesYesYes
EU Funding EligibleYesYesYesNo
Visa Details
Has Startup VisaYesYesYesYes
Processing Time90459030
Min Investment$0-$0$136K
E-ResidencyNoNoNoNo
Digital Nomad VisaNoYesYesYes
Residency Details
Visa Programs Available3233
Citizenship Timeline5105-
Dual CitizenshipYesNoYesNo
Immigration Score6788
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate4847480
Territorial TaxationNoNoNoYes
Special Tax RegimeNoYesYesNo
Exit TaxYesYesYesNo
Practical Details
Banking Difficultydifficulteasymoderateeasy
100% Foreign OwnershipYesYesYesYes
Company Formation14733
Virtual Office OKNoYesYesYes
Remote Work Details
Nomad VisaNoYesYesYes
Tourist Workillegalgray_areagray_areatolerated
Tourist Visa Days90909030
PE Risk Levelvery_highmoderatemoderatelow
Days Before Tax Res.183183183183
Internet Speed7522085120
Coworking/mo$250$250$180$350
Family Details
Safety Index72728288
Int'l SchoolsYesYesYesYes
Homeschoolingillegallegal_with_restrictionslegal_with_restrictionslegal_with_restrictions
Healthcare Quality87827680
Cost of Living88556890
Ecosystem Details
Unicorns52568
English Business EnvYesNoYesYes
Talent Pool Quality85707272

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