Gibraltar tax rates
Europe · headline statutory rates, 2025 · Moderate
In Gibraltar, the top statutory personal income tax rate is 39% (ranked #29 of 96 countries), the headline corporate income tax rate is 15%, and the standard VAT/GST rate is No VAT. Capital gains for individuals are treated as: No capital gains tax. Overall it reads as a moderate jurisdiction on headline rates — broadly mid-range headline rates. These are statutory top rates, not the effective tax most people pay, and not tax advice — verify with Gibraltar's official tax authority.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Gibraltar tax rates at a glance
| Tax | Gibraltar |
|---|---|
| Top personal income tax rate | 39% |
| Corporate income tax rate | 15% |
| Standard VAT / GST | No VAT |
| Capital gains (individuals) | No capital gains tax |
| Employee social security | Employee weekly cap contribution |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Headline statutory rates (2025), compiled from PwC Worldwide Tax Summaries and cross-checked against OECD / Tax Foundation data. Rates change — confirm with the official tax authority before relying on them. This is not tax advice.
What these Gibraltar rates mean
The figures above are headline statutory rates: the top marginal personal income tax rate, the standard (not reduced) VAT/GST rate, and the main corporate rate. The top 39% income tax rate only bites on income above the highest bracket — the effective rate an average earner pays is lower. There is no broad VAT/GST — no vat. Always layer in social security (Employee weekly cap contribution) and any local taxes for a full picture.
How Gibraltar ranks
| Measure | Gibraltar | Rank (1 = highest) |
|---|---|---|
| Top personal income tax | 39% | #29 of 96 |
| Corporate income tax | 15% | #74 of 96 |
| Standard VAT/GST | No VAT | — |
Countries with a similar tax level to Gibraltar
The five countries closest to Gibraltar on overall headline tax level:
| Country | Top income tax | Corporate tax | VAT/GST |
|---|---|---|---|
| Gibraltar (this country) | 39% | 15% | No VAT |
| Canada | 33% | 15% | 5% |
| Serbia | 20% | 15% | 20% |
| Lebanon | 25% | 17% | 11% |
| Georgia | 20% | 15% | 18% |
| Barbados | 28.5% | 9% | 17.5% |
Frequently asked questions
What is the income tax rate in Gibraltar?
The top statutory personal income tax rate in Gibraltar is 39%. This is the highest marginal rate, which only applies above the top income threshold — most taxpayers pay less. It ranks #29 of 96 countries in our dataset by top rate. Headline rate as of 2025; verify with the official tax authority.
What is the corporate tax rate in Gibraltar?
Gibraltar's headline corporate income tax rate is 15%, ranking #74 of 96 by headline corporate rate. Effective rates can differ with incentives, surcharges and local taxes. Verify with the official authority.
Does Gibraltar have VAT or sales tax?
Gibraltar has no standard VAT/GST in our dataset (No VAT).
Is Gibraltar a high-tax or low-tax country?
On headline statutory rates, Gibraltar looks like a moderate jurisdiction — broadly mid-range headline rates. This is a rough signal from top rates only, not the effective tax an average person or company pays. Tax residency, deductions and treaties change the real picture. Not tax advice.
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Sources & accuracy
Headline rates for Gibraltar from PwC Worldwide Tax Summaries, cross-checked with the OECD and Tax Foundation. Data as of June 2026; reflects roughly the 2025 tax year. These are statutory headline rates, not effective rates, and this page is general information, not tax advice — verify with Gibraltar's official tax authority and a qualified adviser before acting. See our methodology and disclaimer.
Last updated: 2026-06-20