GI · EuropeUG · Africa
Gibraltar vs Uganda: tax rates compared
Uganda's income tax rate is 1pp higher than Gibraltar's (40% vs 39%). The 200-country average is 28%: both sit above 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
| Tax | GI | UG | Difference |
|---|---|---|---|
| Income Tax | 39% | 40% | UG +1 pp |
| Corporate Tax | 15% | 30% | UG +15 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −1 pp | Uganda higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Uganda higher |
Uganda's corporate tax rate is 15pp higher than Gibraltar's (30% vs 15%). The 201-country average is 22.6%: Gibraltar sits below it, Uganda 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 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Gibraltar's capital gains tax rate is identical to Uganda'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 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Gibraltar's wealth tax rate is identical to Uganda'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.