GI · EuropeES · Europe
Gibraltar vs Spain: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops Gibraltar's (39%) by 9.6pp. The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 39% | 48.6% | ES +9.6 pp |
| Corporate Tax | 15% | 25% | ES +10 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −9.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Spain higher |
Between the two, Spain's corporate tax rate (25%) tops Gibraltar's (15%) by 10pp. The 201-country average is 22.6%: Gibraltar sits below it, Spain 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Between the two, Spain's capital gains tax rate (30%) tops Gibraltar's (0%) by 30pp. The 175-country average is 10.3%: Gibraltar sits below it, Spain sits above it. Gibraltar's figure is dated 2026-03-10 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Between the two, Spain's wealth tax rate (3.5%) tops Gibraltar's (0%) by 3.5pp. The 193-country average is 0.1%: Gibraltar sits below it, Spain sits above it. Gibraltar's figure is dated 2026-03-10 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.