GI · EuropeCI · Africa
Gibraltar vs Ivory Coast: tax rates compared
Gibraltar's income tax rate is 7pp higher than Ivory Coast's (39% vs 32%). The 200-country average is 28%: both sit above 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 | CI | Difference |
|---|---|---|---|
| Income Tax | 39% | 32% | GI +7 pp |
| Corporate Tax | 15% | 25% | CI +10 pp |
| Capital Gains Tax | 0% | 17% | CI +17 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 |
| Ivory Coast | 32% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Individual, Taxes on personal income) · as of 2026-03-11 |
| Difference | +7 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ivory Coast | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Ivory Coast higher |
Ivory Coast's corporate tax rate is 10pp higher than Gibraltar's (25% vs 15%). The 201-country average is 22.6%: Gibraltar sits below it, Ivory Coast 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 |
| Ivory Coast | 17% | Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01 |
| Difference | −17 pp | Ivory Coast higher |
Ivory Coast's capital gains tax rate is 17pp higher than Gibraltar's (17% vs 0%). The 175-country average is 10.3%: Gibraltar sits below it, Ivory Coast sits above it. Gibraltar's figure is dated 2026-03-10 and Ivory Coast's 2025-01-01, 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 |
| Ivory Coast | 0% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11 |
| Difference | 0 pp | displayed rates match |
Gibraltar's wealth tax rate is identical to Ivory Coast'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.