GI · EuropeNL · Europe
Gibraltar vs Netherlands: tax rates compared
Between the two, Netherlands's income tax rate (49.5%) tops Gibraltar's (39%) by 10.5pp. The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Netherlands'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 | NL | Difference |
|---|---|---|---|
| Income Tax | 39% | 49.5% | NL +10.5 pp |
| Corporate Tax | 15% | 25.8% | NL +10.8 pp |
| Capital Gains Tax | 0% | 36% | NL +36 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −10.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10.8 pp | Netherlands higher |
Between the two, Netherlands's corporate tax rate (25.8%) tops Gibraltar's (15%) by 10.8pp. The 201-country average is 22.6%: Gibraltar sits below it, Netherlands 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 |
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Difference | −36 pp | Netherlands higher |
Between the two, Netherlands's capital gains tax rate (36%) tops Gibraltar's (0%) by 36pp. The 175-country average is 10.3%: Gibraltar sits below it, Netherlands sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Gibraltar and Netherlands 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 Netherlands's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.