GI · EuropeCH · Europe
Gibraltar vs Switzerland: tax rates compared
Switzerland's income tax rate is 2.4pp higher than Gibraltar's (41.4% vs 39%). The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 39% | 41.4% | CH +2.4 pp |
| Corporate Tax | 15% | 19.6% | CH +4.6 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −2.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4.6 pp | Switzerland higher |
Switzerland's corporate tax rate is 4.6pp higher than Gibraltar's (19.6% vs 15%). The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Gibraltar's capital gains tax rate is identical to Switzerland's — both sit at 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than Gibraltar's (0.9% vs 0%). The 193-country average is 0.1%: Gibraltar sits below it, Switzerland sits above it. Gibraltar's figure is dated 2026-03-10 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.