Uruguay, Cyprus, Greece, Spain: Tax Rates & Residency Pathways Compared

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

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4 selectedClear all
🇪🇸Spain
69
Worldwide
🇺🇾Uruguay
80
Impatriados - 11-year tax holiday on foreign capital income
🇨🇾Cyprus
81
Worldwide
🇬🇷Greece
70
Worldwide

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇪🇸SpainWorldwide47%
🇺🇾UruguayImpatriados - 11-year tax holiday on foreign capital income36%
🇨🇾CyprusWorldwide35%
🇬🇷GreeceWorldwide44%
Tax system mismatchCritical

Spain and Cyprus and Greece tax all worldwide income once you become a tax resident (top rate: 47%). Uruguay 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 and Greece 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.

12pp personal tax rate spreadNote

Both countries tax worldwide income, but the top personal income tax rates differ materially. Spain: 47% vs Cyprus: 35%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Spain and Uruguay and Greece 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

Uruguay (Impatriados - 11-year tax holiday on foreign capital income) offers a qualifying program that may exempt foreign-source income from local tax for up to 11 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
🇺🇾Uruguay80
🇨🇾Cyprus81
🇬🇷Greece70
Dimension Scores
Corporate Tax
32
100
83
52
Funding
100
70
85
85
Visa
90
70
90
85
Residency
43
80
65
60
Tax Res.
45
70
70
45
Practical
96
78
86
83
Remote Work
64
94
64
79
Family
95
95
100
85
Ecosystem
60
55
65
65
Corporate Tax Details
Corporate Tax Rate25%25%12.5%22%
Capital Gains Tax28%12%0%22%
Tax Treaties96256557
Territorial SystemNoYesNoNo
Funding Details
Active VCs100152016
Government GrantsYesYesYesYes
EU Funding EligibleYesNoYesYes
Visa Details
Has Startup VisaYesNoYesYes
Processing Time452160120
Min Investment--$30K$272K
E-ResidencyNoNoNoNo
Digital Nomad VisaYesYesYesYes
Residency Details
Visa Programs Available2336
Citizenship Timeline10577
Dual CitizenshipNoYesYesYes
Immigration Score7776
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate47363544
Territorial TaxationNoNoNoNo
Special Tax RegimeYesYesYesYes
Exit TaxYesNoNoYes
Practical Details
Banking Difficultyeasymoderatemoderatemoderate
100% Foreign OwnershipYesYesYesYes
Company Formation714510
Virtual Office OKYesYesYesYes
Remote Work Details
Nomad VisaYesYesYesYes
Tourist Workgray_areatoleratedgray_areaillegal
Tourist Visa Days90909090
PE Risk Levelmoderatelowmoderatemoderate
Days Before Tax Res.18318360183
Internet Speed2201206593
Coworking/mo$250$140$180$175
Family Details
Safety Index72728054
Int'l SchoolsYesYesYesYes
Homeschoolinglegal_with_restrictionslegal_with_restrictionslegal_with_restrictionslegal_with_restrictions
Healthcare Quality82827559
Cost of Living55407040
Ecosystem Details
Unicorns5112
English Business EnvNoNoYesYes
Talent Pool Quality70626068

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