GI · EuropeHK · Asia
Gibraltar vs Hong Kong: tax rates compared
Gibraltar's income tax rate is 22pp higher than Hong Kong's (39% vs 17%). The 200-country average is 28%: Gibraltar sits above it, Hong Kong sits below it. Gibraltar's figure is dated 2026-03-10 and Hong Kong's 2025-12-31, 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 | HK | Difference |
|---|---|---|---|
| Income Tax | 39% | 17% | GI +22 pplargest gap |
| Corporate Tax | 15% | 16.5% | HK +1.5 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 |
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | +22 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Hong Kong | 16.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1.5 pp | Hong Kong higher |
Hong Kong's corporate tax rate is 1.5pp higher than Gibraltar's (16.5% vs 15%). 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 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Gibraltar's capital gains tax rate is identical to Hong Kong'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 Hong Kong's 2025-12-31, 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 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Gibraltar's wealth tax rate is identical to Hong Kong'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 Hong Kong's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.