GI · EuropeLY · Africa

Gibraltar vs Libya: tax rates compared

Gibraltar's income tax rate is 29pp higher than Libya's (39% vs 10%). The 200-country average is 28%: Gibraltar sits above it, Libya sits below 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

0102030405060Income10%39%Corporate15%20%Capital Gains0%Wealth Tax0%
four shared taxes, side by side
Tax GI LYDifference
Income Tax39%10%GI +29 pplargest gap
Corporate Tax15%20%LY +5 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Gibraltar39%Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10
Libya10%Source: PWC Worldwide Tax Summaries — Libya (Individual, Taxes on personal income) · as of 2026-05-31
Difference+29 ppGibraltar higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Gibraltar15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Libya20%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−5 ppLibya higher

Libya's corporate tax rate is 5pp higher than Gibraltar's (20% vs 15%). The 201-country average is 22.6%: both sit below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Gibraltar0%Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10
Libya0%Source: PWC Worldwide Tax Summaries — Libya (Individual, Taxes on personal income) · as of 2026-05-31
Difference0 ppdisplayed rates match

Gibraltar's capital gains tax rate is identical to Libya's — both sit at 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Gibraltar0%Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10
Libya0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-31
Difference0 ppdisplayed rates match

Gibraltar's wealth tax rate is identical to Libya'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.