GI · EuropePW · Oceania
Gibraltar vs Palau: tax rates compared
Between the two, Gibraltar's income tax rate (39%) tops Palau's (12%) by 27pp. The 200-country average is 28%: Gibraltar sits above it, Palau sits below it.
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
| Tax | GI | PW | Difference |
|---|---|---|---|
| Income Tax | 39% | 12% | GI +27 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Difference | +27 pp | Gibraltar higher |
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Gibraltar and Palau both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Gibraltar and Palau both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax, VAT, Crypto Tax.