Gibraltar or Uzbekistan: which taxes less?

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

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Level pegging: Gibraltar and Uzbekistan weigh about the same on the taxpayer.

Gibraltar

7.1/10

40th of 217

7.2/10

38th of 217

Tax	Gibraltar	Uzbekistan	Gap
Corporate income tax headline rate	15%	15%	Same rate
Personal income tax top bracket	28%	12%	+16.0 points
VAT standard rate	0%	12%	−12.0 points

Gibraltar

n/a

Uzbekistan

General regime	15%
Banks, mobile telecom, extraction Increased rates	n/a

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%

Uzbekistan

n/a