GI · EuropeSS · Africa

Gibraltar vs South Sudan: tax rates compared

Between the two, Gibraltar's income tax rate (39%) tops South Sudan's (20%) by 19pp. The 200-country average is 28%: Gibraltar sits above it, South Sudan sits below it.

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

0102030405060Income20%39%Corporate15%30%Capital Gains0%20%Wealth Tax0%
four shared taxes, side by side
Tax GI SSDifference
Income Tax39%20%GI +19 pp
Corporate Tax15%30%SS +15 pp
Capital Gains Tax0%20%SS +20 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
South Sudan20%Source: South Sudan National Revenue Authority — Personal Income Tax (PIT) · as of 2026-07-20
Difference+19 ppGibraltar higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Gibraltar15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
South Sudan30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−15 ppSouth Sudan higher

Between the two, South Sudan's corporate tax rate (30%) tops Gibraltar's (15%) by 15pp. The 201-country average is 22.6%: Gibraltar sits below it, South Sudan 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
South Sudan20%Source: South Sudan National Revenue Authority — Personal Income Tax (PIT) · as of 2026-07-19
Difference−20 ppSouth Sudan higher

Between the two, South Sudan's capital gains tax rate (20%) tops Gibraltar's (0%) by 20pp. The 175-country average is 10.3%: Gibraltar sits below it, South Sudan sits above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Gibraltar0%Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10
South Sudan0%Source: Republic of South Sudan National Revenue Authority — Taxation Act 2009 (2021 Revised Edition, Consolidated) · as of 2021-06-30
Difference0 ppdisplayed rates match

There's no gap here — Gibraltar and South Sudan 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 South Sudan's 2021-06-30, so the two rates come from different data vintages.

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