CF · AfricaGI · Europe
Central African Republic vs Gibraltar: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Gibraltar's (39%) by 1pp. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
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 | CF | GI | Difference |
|---|---|---|---|
| Income Tax | 40% | 39% | CF +1 pp |
| Corporate Tax | 30% | 15% | CF +15 pp |
| Capital Gains Tax | 40% | 0% | CF +40 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Difference | +1 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | +15 pp | Central African Republic higher |
Between the two, Central African Republic's corporate tax rate (30%) tops Gibraltar's (15%) by 15pp. The 201-country average is 22.6%: Central African Republic sits above it, Gibraltar sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +40 pp | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Gibraltar's (0%) by 40pp. The 175-country average is 10.3%: Central African Republic sits above it, Gibraltar sits below it. Central African Republic's figure is dated 2023-01-01 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.