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Gibraltar vs Guatemala: tax rates compared
Gibraltar's income tax rate is 32pp higher than Guatemala's (39% vs 7%). The 200-country average is 28%: Gibraltar sits above it, Guatemala sits below it.
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 | GI | GT | Difference |
|---|---|---|---|
| Income Tax | 39% | 7% | GI +32 pplargest gap |
| Corporate Tax | 15% | 25% | GT +10 pp |
| Capital Gains Tax | 0% | 10% | GT +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +32 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Guatemala higher |
Guatemala's corporate tax rate is 10pp higher than Gibraltar's (25% vs 15%). The 201-country average is 22.6%: Gibraltar sits below it, Guatemala sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | −10 pp | Guatemala higher |
Guatemala's capital gains tax rate is 10pp higher than Gibraltar's (10% vs 0%). The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
Gibraltar's wealth tax rate is identical to Guatemala'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.