EE · EuropeGI · Europe
Estonia vs Gibraltar: tax rates compared
Between the two, Gibraltar's income tax rate (39%) tops Estonia's (22%) by 17pp. The 200-country average is 28%: Estonia sits below it, Gibraltar sits above it. Estonia'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 | EE | GI | Difference |
|---|---|---|---|
| Income Tax | 22% | 39% | GI +17 pp |
| Corporate Tax | 22% | 15% | EE +7 pp |
| Capital Gains Tax | 22% | 0% | EE +22 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −17 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | +7 pp | Estonia higher |
Between the two, Estonia's corporate tax rate (22%) tops Gibraltar's (15%) by 7pp. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +22 pp | Estonia higher |
Between the two, Estonia's capital gains tax rate (22%) tops Gibraltar's (0%) by 22pp. The 175-country average is 10.3%: Estonia sits above it, Gibraltar sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| 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 — Estonia and Gibraltar both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.