DE · EuropeGI · Europe
Germany vs Gibraltar: tax rates compared
Germany's income tax rate is 8.5pp higher than Gibraltar's (47.5% vs 39%). The 200-country average is 28%: both sit above it. Germany'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 | DE | GI | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 39% | DE +8.5 pp |
| Corporate Tax | 30.1% | 15% | DE +15.1 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +8.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +15.1 pp | Germany higher |
Germany's corporate tax rate is 15.1pp higher than Gibraltar's (30.1% vs 15%). The 201-country average is 22.6%: Germany sits above it, Gibraltar sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +25 pp | Germany higher |
Germany's capital gains tax rate is 25pp higher than Gibraltar's (25% vs 0%). The 175-country average is 10.3%: Germany sits above it, Gibraltar sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
Germany'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.