GI · EuropeIE · Europe
Gibraltar vs Ireland: tax rates compared
Ireland has an income tax rate of 48%, 9pp above Gibraltar's 39%. The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Ireland's 2025-01-01, 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 | IE | Difference |
|---|---|---|---|
| Income Tax | 39% | 48% | IE +9 pp |
| Corporate Tax | 15% | 12.5% | GI +2.5 pp |
| Capital Gains Tax | 0% | 33% | IE +33 pplargest gap |
| 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 |
| Ireland | 48% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −9 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ireland | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2.5 pp | Gibraltar higher |
Gibraltar has a corporate tax rate of 15%, 2.5pp above Ireland's 12.5%. 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 |
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Difference | −33 pp | Ireland higher |
Ireland has a capital gains tax rate of 33%, 33pp above Gibraltar's 0%. The 175-country average is 10.3%: Gibraltar sits below it, Ireland sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| Difference | 0 pp | displayed rates match |
Gibraltar and Ireland share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.