AZ · AsiaGI · Europe
Azerbaijan vs Gibraltar: tax rates compared
Gibraltar's income tax rate is 14pp higher than Azerbaijan's (39% vs 25%). The 200-country average is 28%: Azerbaijan sits below it, Gibraltar sits above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AZ | GI | Difference |
|---|---|---|---|
| Income Tax | 25% | 39% | GI +14 pplargest gap |
| Corporate Tax | 20% | 15% | AZ +5 pp |
| Capital Gains Tax | 14% | 0% | AZ +14 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 25% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Difference | −14 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Azerbaijan higher |
Azerbaijan's corporate tax rate is 5pp higher than Gibraltar's (20% vs 15%). The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 14% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +14 pp | Azerbaijan higher |
Azerbaijan's capital gains tax rate is 14pp higher than Gibraltar's (14% vs 0%). The 175-country average is 10.3%: Azerbaijan sits above it, Gibraltar sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 0% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Other taxes) · as of 2026-01-09 |
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
Azerbaijan's wealth tax rate is identical to Gibraltar's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.