GI · EuropeIT · Europe
Gibraltar vs Italy: tax rates compared
Italy's income tax rate is 8.2pp higher than Gibraltar's (47.2% vs 39%). The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Italy'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 | IT | Difference |
|---|---|---|---|
| Income Tax | 39% | 47.2% | IT +8.2 pp |
| Corporate Tax | 15% | 27.8% | IT +12.8 pp |
| Capital Gains Tax | 0% | 26% | IT +26 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 |
| Italy | 47.2% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −8.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Italy | 27.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −12.8 pp | Italy higher |
Italy's corporate tax rate is 12.8pp higher than Gibraltar's (27.8% vs 15%). The 201-country average is 22.6%: Gibraltar sits below it, Italy 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 |
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| Difference | −26 pp | Italy higher |
Italy's capital gains tax rate is 26pp higher than Gibraltar's (26% vs 0%). The 175-country average is 10.3%: Gibraltar sits below it, Italy sits above it. Gibraltar's figure is dated 2026-03-10 and Italy's 2019-01-01, 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 |
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| Difference | 0 pp | displayed rates match |
Gibraltar's wealth tax rate is identical to Italy'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 Italy's 2024-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.