GI · EuropeGG · Europe
Gibraltar vs Guernsey: tax rates compared
Gibraltar's income tax rate is 19pp higher than Guernsey's (39% vs 20%). The 200-country average is 28%: Gibraltar sits above it, Guernsey sits below it. Gibraltar's figure is dated 2026-03-10 and Guernsey's 2025-12-17, 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 | GI | GG | Difference |
|---|---|---|---|
| Income Tax | 39% | 20% | GI +19 pplargest gap |
| Corporate Tax | 15% | 0% | GI +15 pp |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Difference | +19 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Gibraltar higher |
Gibraltar's corporate tax rate is 15pp higher than Guernsey's (15% vs 0%). The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Difference | 0 pp | displayed rates match |
Gibraltar's capital gains tax rate is identical to Guernsey's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Gibraltar's figure is dated 2026-03-10 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Difference | 0 pp | displayed rates match |
Gibraltar's wealth tax rate is identical to Guernsey's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Gibraltar's figure is dated 2026-03-10 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.