GI · EuropeSC · Africa

Gibraltar vs Seychelles: tax rates compared

Gibraltar's income tax rate is 9pp higher than Seychelles's (39% vs 30%). The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Seychelles's 2018-06-01, 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

0102030405060Income30%39%Corporate15%25%Capital Gains0%Wealth Tax0%
four shared taxes, side by side
Tax GI SCDifference
Income Tax39%30%GI +9 pp
Corporate Tax15%25%SC +10 pplargest gap
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
Seychelles30%Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01
Difference+9 ppGibraltar higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Gibraltar15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Seychelles25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−10 ppSeychelles higher

Seychelles's corporate tax rate is 10pp higher than Gibraltar's (25% vs 15%). The 201-country average is 22.6%: Gibraltar sits below it, Seychelles 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
Seychelles0%Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19
Difference0 ppdisplayed rates match

Gibraltar's capital gains tax rate is identical to Seychelles'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
Seychelles0%Source: Seychelles Revenue Commission · as of 2026-07-18
Difference0 ppdisplayed rates match

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