FR · EuropeGI · Europe
France vs Gibraltar: tax rates compared
Between the two, France's income tax rate (55.4%) tops Gibraltar's (39%) by 16.4pp. The 200-country average is 28%: both sit above it. France'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 | FR | GI | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 39% | FR +16.4 pp |
| Corporate Tax | 36.1% | 15% | FR +21.1 pp |
| Capital Gains Tax | 31.4% | 0% | FR +31.4 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +16.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +21.1 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops Gibraltar's (15%) by 21.1pp. The 201-country average is 22.6%: France sits above it, Gibraltar sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +31.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops Gibraltar's (0%) by 31.4pp. The 175-country average is 10.3%: France sits above it, Gibraltar sits below it. France's figure is dated 2025-01-01 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| 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 — France and Gibraltar both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.