Gibraltar or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Gibraltar, ahead by 2 FiScore points.

Tax Gibraltar United States Gap
Corporate income tax headline rate 15% 21% −6.0 points
Personal income tax top bracket 28% 10% to 37% −9.0 points
VAT standard rate 0% 11.73% −11.7 points

Detailed schedules

Corporate income tax

Gibraltar

n/a

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a

Personal income tax

Gibraltar

Gross income system 6% to 28%, effective rate capped at 25% 28%
System with allowances 14% to 39%, taxpayer chooses least costly system 39%

United States

n/a

See the Gibraltar page See the United States page