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Dominica vs Gibraltar: tax rates compared

Gibraltar's income tax rate is 4pp higher than Dominica's (39% vs 35%). The 200-country average is 28%: both sit above it. Dominica's figure is dated 2018-01-01 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

0102030405060Income35%39%Corporate15%25%Capital Gains0%Wealth Tax0%
four shared taxes, side by side
Tax DM GIDifference
Income Tax35%39%GI +4 pp
Corporate Tax25%15%DM +10 pplargest gap
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Dominica35%Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01
Gibraltar39%Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10
Difference−4 ppGibraltar higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Dominica25%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 ppDominica higher

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

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Dominica0%Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · as of 2026-07-19
Gibraltar0%Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10
Difference0 ppdisplayed rates match

Dominica'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.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Dominica0%Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18
Gibraltar0%Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10
Difference0 ppdisplayed rates match

Dominica'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.