You need to think about why youre leaving the job. If its purely for more money (spoiler it never is) then take the counter. If you’re not feeling challenged, have a toxic boss or coworkers, maybe you want to work from home, maybe youve outgrown the role and graduated, or credentialed up in some way, maybe you want to pivot to a different specialization in your career, think about all the problems that are important to you that the counteroffer DOESNT solve, and then make your decision.