This paper presents the development and cross-cultural application of an entrepreneurial intention questionnaire (EIQ) based on Ajzen’s theory of planned behavior. The EIQ was designed to measure entrepreneurial intentions and assess its psychometric properties. The model was tested on a sample of 519 individuals from Spain and Taiwan, two countries with different cultural and social contexts. The study aimed to evaluate the applicability of the model in different cultural settings and to understand how cultural values influence the perception of entrepreneurship. The EIQ was developed by integrating psychological and entrepreneurship literature, as well as previous empirical research. It includes three motivational antecedents: attitude towards entrepreneurship (PA), subjective norm (SN), and perceived behavioral control (PBC). The model was tested using structural equation techniques, and the results showed strong support for the model. The findings indicate that cultural values significantly influence the perception of entrepreneurship, with differences observed between Spain and Taiwan. The study found that subjective norm had a stronger effect on personal attitude and PBC in Taiwan compared to Spain. Additionally, the influence of PBC on entrepreneurial intention was weaker in Spain due to higher uncertainty avoidance. The results also showed that cultural differences affect the relative importance of the antecedents in the model. In Spain, personal attitude had a stronger effect on entrepreneurial intention, while in Taiwan, PBC was a stronger predictor. The EIQ was validated using reliability and validity analyses, with Cronbach’s alpha values ranging from 0.773 to 0.943, indicating high reliability. Factor analysis confirmed the construct validity of the model. The study also found that demographic and human capital variables had relatively small effects on the antecedents of entrepreneurial intention, with gender having a significant effect on PBC. Overall, the results support the applicability of the theory of planned behavior to entrepreneurship and highlight the importance of cultural values in shaping entrepreneurial intentions. The study contributes to the understanding of how cultural differences influence the perception and intention to become an entrepreneur. The EIQ is a reliable and valid instrument for measuring entrepreneurial intentions and can be used in future research to explore the relationship between intentions and behavior.This paper presents the development and cross-cultural application of an entrepreneurial intention questionnaire (EIQ) based on Ajzen’s theory of planned behavior. The EIQ was designed to measure entrepreneurial intentions and assess its psychometric properties. The model was tested on a sample of 519 individuals from Spain and Taiwan, two countries with different cultural and social contexts. The study aimed to evaluate the applicability of the model in different cultural settings and to understand how cultural values influence the perception of entrepreneurship. The EIQ was developed by integrating psychological and entrepreneurship literature, as well as previous empirical research. It includes three motivational antecedents: attitude towards entrepreneurship (PA), subjective norm (SN), and perceived behavioral control (PBC). The model was tested using structural equation techniques, and the results showed strong support for the model. The findings indicate that cultural values significantly influence the perception of entrepreneurship, with differences observed between Spain and Taiwan. The study found that subjective norm had a stronger effect on personal attitude and PBC in Taiwan compared to Spain. Additionally, the influence of PBC on entrepreneurial intention was weaker in Spain due to higher uncertainty avoidance. The results also showed that cultural differences affect the relative importance of the antecedents in the model. In Spain, personal attitude had a stronger effect on entrepreneurial intention, while in Taiwan, PBC was a stronger predictor. The EIQ was validated using reliability and validity analyses, with Cronbach’s alpha values ranging from 0.773 to 0.943, indicating high reliability. Factor analysis confirmed the construct validity of the model. The study also found that demographic and human capital variables had relatively small effects on the antecedents of entrepreneurial intention, with gender having a significant effect on PBC. Overall, the results support the applicability of the theory of planned behavior to entrepreneurship and highlight the importance of cultural values in shaping entrepreneurial intentions. The study contributes to the understanding of how cultural differences influence the perception and intention to become an entrepreneur. The EIQ is a reliable and valid instrument for measuring entrepreneurial intentions and can be used in future research to explore the relationship between intentions and behavior.