BY · EuropeGI · Europe
Belarus vs Gibraltar: tax rates compared
Gibraltar has an income tax rate of 39%, 9pp above Belarus's 30%. The 200-country average is 28%: both sit 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
| Tax | BY | GI | Difference |
|---|---|---|---|
| Income Tax | 30% | 39% | GI +9 pp |
| Corporate Tax | 25% | 15% | BY +10 pp |
| Capital Gains Tax | 13% | 0% | BY +13 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Difference | −9 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | 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 | +10 pp | Belarus higher |
Belarus has a corporate tax rate of 25%, 10pp above Gibraltar's 15%. The 201-country average is 22.6%: Belarus sits above it, Gibraltar sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +13 pp | Belarus higher |
Belarus has a capital gains tax rate of 13%, 13pp above Gibraltar's 0%. The 175-country average is 10.3%: Belarus sits above it, Gibraltar sits below it.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.