GI · EuropeCG · Africa

Gibraltar vs Republic of the Congo: tax rates compared

Republic of the Congo's income tax rate is 1pp higher than Gibraltar's (40% vs 39%). The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Republic of the Congo's 2025-12-10, 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

0102030405060Income39%40%Corporate15%28%Capital Gains0%40%Wealth Tax0%
four shared taxes, side by side
Tax GI CGDifference
Income Tax39%40%CG +1 pp
Corporate Tax15%28%CG +13 pp
Capital Gains Tax0%40%CG +40 pplargest gap
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
Republic of the Congo40%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10
Difference−1 ppRepublic of the Congo higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Gibraltar15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Republic of the Congo28%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−13 ppRepublic of the Congo higher

Republic of the Congo's corporate tax rate is 13pp higher than Gibraltar's (28% vs 15%). The 201-country average is 22.6%: Gibraltar sits below it, Republic of the Congo sits above 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
Republic of the Congo40%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10
Difference−40 ppRepublic of the Congo higher

Republic of the Congo's capital gains tax rate is 40pp higher than Gibraltar's (40% vs 0%). The 175-country average is 10.3%: Gibraltar sits below it, Republic of the Congo sits above it. Gibraltar's figure is dated 2026-03-10 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Gibraltar0%Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10
Republic of the Congo0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10
Difference0 ppdisplayed rates match

Gibraltar's wealth tax rate is identical to Republic of the Congo's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Gibraltar's figure is dated 2026-03-10 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.

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