GI · EuropeMV · Asia

Gibraltar vs Maldives: tax rates compared

Between the two, Gibraltar's income tax rate (39%) tops Maldives's (15%) by 24pp. The 200-country average is 28%: Gibraltar sits above it, Maldives sits below it. Gibraltar's figure is dated 2026-03-10 and Maldives's 2020-01-01, so the two rates come from different data vintages.

Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income15%39%Corporate15%Wealth Tax0%
three shared taxes, side by side
Tax GI MVDifference
Income Tax39%15%GI +24 pplargest gap
Corporate Tax15%15%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
Maldives15%Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01
Difference+24 ppGibraltar higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Gibraltar15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Maldives15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

There's no gap here — Gibraltar and Maldives both post a corporate tax rate of 15%. The 201-country average is 22.6%: 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
Maldives0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Gibraltar and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Gibraltar's figure is dated 2026-03-10 and Maldives's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.