Madrid vs Porto Cervo (Sardinia): tax, residence and cost 2026

Madrid vs Porto Cervo.

🇪🇸 Spain against 🇮🇹 Sardinia, Italy, on tax, residence, cost, and the life. Same model, same year, no brochure.

In short, current to September 2026

On $1,000,000 of income, Madrid takes an effective 43% and Porto Cervo takes 43%, so Madrid leaves about $108 more in hand each year on the Patrician.ch 2026 model.
On a capital gain realized after residence begins, Madrid charges 28% and Porto Cervo charges 26%. On a $5,000,000 event that is a difference of about $100K.
Spain operates a special regime for arriving foreigners: Beckham law: 24% flat on Spanish employment income up to €600K for 6 years for inbound hires and remote workers, and Madrid waives the regional wealth tax, though the national solidarity tax applies above €3M. Italy operates: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025).
Inheritance, what a child pays: 99% relief in Madrid, 4% above €1M in Porto Cervo.
Route in: Madrid by Remote work visa, Founder & talent. Porto Cervo by Residence by investment, Lump sum residence, Founder & talent.
Cost of the life is 70 in Madrid against 130 in Porto Cervo on the Patrician.ch index where Zurich is 100, and safety 8 against 9 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 30 September 2026. Cite as: Patrician.ch, Madrid vs Porto Cervo (Sardinia): tax, residence and cost 2026, patrician.ch/compare/mad-vs-pce/, September 2026.

	Madrid	Porto Cervo
Effective tax at $300K	40%	41%
Effective tax at $1M	43%	43%
Effective tax at $3M	44%	44%
Kept at $1M	$567K	$567K
Capital gains	28%	26%
Inheritance tax, children	99% relief	4% above €1M
Cost index (Zurich 100)	70	130
Safety	8/10	9/10
Schools	8/10	3/10
Sun hours	2,770	2,550
Supercar street index	#35	#29
Routes in	Remote work visa, Founder & talent	Residence by investment, Lump sum residence, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)	−500	+3,600
Flight London	2.6	2.7
Flight New York	8	9.2

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to September 2026.

By profile

How each profile reads.

For an executive on salary

Madrid keeps more of a $1M salary, $108 a year on this model. Porto Cervo (Sardinia) answers with safety.

For a founder with an exit

Capital gains: Madrid 28%, Porto Cervo 26%. Neither city taxes wealth as such.

For a family

Madrid leads on schools, a lower cost and sun, Porto Cervo (Sardinia) on safety.

Madrid The full page Porto Cervo The full page Rank both on my numbers The engine, 90 seconds

Questions

Which keeps more of a $1M income, Madrid or Porto Cervo?

Madrid, by about $108 a year on Patrician.ch's 2026 model.

Madrid takes an effective 43% of $1,000,000 and Porto Cervo takes 43%. At $3,000,000 the rates are 44% and 44%.

Which taxes capital gains less, Madrid or Porto Cervo?

Porto Cervo, at 26% against 28% in Madrid.

On a $5,000,000 liquidity event realized after residence begins, the difference is about $100K.

Which is better for inheritance, Madrid or Porto Cervo?

Madrid. What a child pays: 99% relief in Madrid, 4% above €1M in Porto Cervo.

Madrid gives a spouse and children 99% relief on the tax, with no cap. Italy taxes a spouse and each child at 4% above a €1,000,000 allowance each.

Which is cheaper to live in, Madrid or Porto Cervo?

Madrid, at 70 on the Patrician.ch cost index against 130 for Porto Cervo, where Zurich is 100.

Safety scores 8 of 10 in Madrid and 9 of 10 in Porto Cervo, schools 8 and 3. These are Patrician.ch editorial indices, not published statistics.

The Dossier: Madrid, Porto Cervo, and the third you have not considered. Your top 3 modeled on your income, exit, passports, and family. 10 chapters, written the moment you pay, usually ready within minutes. The Dossier is $500. The founding price, $250, holds until 30 September. Refunded within 7 days if it does not change how you think.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States · Americans moving abroad · Tax calculator · Keep Index 2026

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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.