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Chile vs Gibraltar: tax rates compared
Between the two, Chile's income tax rate (40%) tops Gibraltar's (39%) by 1pp. The 200-country average is 28%: both sit above it. Chile's figure is dated 2025-01-01 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
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 | CL | GI | Difference |
|---|---|---|---|
| Income Tax | 40% | 39% | CL +1 pp |
| Corporate Tax | 27% | 15% | CL +12 pplargest gap |
| Capital Gains Tax | 10% | 0% | CL +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Difference | +1 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | +12 pp | Chile higher |
Between the two, Chile's corporate tax rate (27%) tops Gibraltar's (15%) by 12pp. The 201-country average is 22.6%: Chile sits above it, Gibraltar sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +10 pp | Chile higher |
Between the two, Chile's capital gains tax rate (10%) tops Gibraltar's (0%) by 10pp. The 175-country average is 10.3%: both sit below it. Chile's figure is dated 2022-02-04 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Chile and Gibraltar both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.