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if you considered leaving the first time around, it'll happen again in 2 months when the excitement of the raise and promotion go away.
I'm a big advocate for never accepting a counter. Your current job obviously values you (at least right now), but if there's ever a situation that comes into play where they need to make cuts they may look at you first since you had one foot out the door.
👆🏽Excellent point above. Since the offers are the same, think about which one excites you more and which one will advance your personal development and career goals.
Once you have one foot out the door everyone knows it and you are now tainted goods, IMO.
To play devil's advocate, why not stay for x more months and enjoy the extra money then jump for even more?
I've seen it play out all ways - I have coworkers who left for more money and came back. I have coworkers who stayed and regretted it. I have coworkers who left and it was the right call. I've seen coworkers take the counter and stay and been promoted multiple times since then. Sometimes the threat of leaving is needed to make things happen.
One item I would look at is what is your current job's motivation for the counter. Is it because they value you and want to keep you on the team or is it because your departure would cause a short term issue for them. If the latter, definitely move on. Otherwise the above wisdoms apply. Just always important to look at the other party's motivation.
If you're lucky enough to have money be the only reason you were leaving, maybe. But if you went through the whole process of interviewing and getting an offer from another place, seems like it's time to spread those wings.
If it's just about money, push your current job higher - and then if you find that whatever other issues are still at play down the line, interview and leave again (but for real real).
If you do go back though, consider whether the new place will be salty. Is it a place you really would like to work someday? Which position fits better with your longterm goals?
Yeah with even money in the table you can just choose the best work available, or best commute.
The devil you know...
Be honest with yourself about WHY you wanted to leave. Just money, ok. Other reasons, then you might be making a good ok fashioned chexklist
Never take the counter.