AG · AmericasGI · Europe

Antigua and Barbuda vs Gibraltar: tax rates compared

Gibraltar's income tax rate is 39pp higher than Antigua and Barbuda's (39% vs 0%). The 200-country average is 28%: Antigua and Barbuda sits below it, Gibraltar sits above it.

Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income0%39%Corporate15%25%Capital Gains0%
three shared taxes, side by side
Tax AG GIDifference
Income Tax0%39%GI +39 pplargest gap
Corporate Tax25%15%AG +10 pp
Capital Gains Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20
Gibraltar39%Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10
Difference−39 ppGibraltar higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Antigua and Barbuda25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Gibraltar15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+10 ppAntigua and Barbuda higher

Antigua and Barbuda's corporate tax rate is 10pp higher than Gibraltar's (25% vs 15%). The 201-country average is 22.6%: Antigua and Barbuda sits above it, Gibraltar sits below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19
Gibraltar0%Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10
Difference0 ppdisplayed rates match

Antigua and Barbuda's capital gains tax rate is identical to Gibraltar's — both sit at 0%. The 175-country average is 10.3%: both sit below it.

Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.