Gibraltar: what is the corporate tax rate?

15%. That is the headline rate, the one ordinary companies pay.

Gibraltar: what is the income tax rate?

28%. Depending on the country, a flat rate or a progressive scale.

FiScore 7.1 out of 10, ranked 40th of 217: around the world average.

Gibraltar vs World average Compare another country

Corporate 15% · Personal 28% · GIP

FiScore

40th Light Heavy

Corporate income taxheadline rate

15%

20.8%

−5.8points

Personal income taxtop bracket

28%

17%

+11.0points

Personal income tax
Regime	Rate
Système sur revenu brut standard regime De 6 à 28 %, taux effectif plafonné à 25 %	28%
Système avec abattements De 14 à 39 %, le contribuable retient le système le moins coûteux	39%