GI · EuropeUA · Europe
Gibraltar vs Ukraine: tax rates compared
Between the two, Gibraltar's income tax rate (39%) tops Ukraine's (18%) by 21pp. The 200-country average is 28%: Gibraltar sits above it, Ukraine 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
| Tax | GI | UA | Difference |
|---|---|---|---|
| Income Tax | 39% | 18% | GI +21 pplargest gap |
| Corporate Tax | 15% | 18% | UA +3 pp |
| Capital Gains Tax | 0% | 18% | UA +18 pp |
| 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +21 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Ukraine higher |
Between the two, Ukraine's corporate tax rate (18%) tops Gibraltar's (15%) by 3pp. 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | −18 pp | Ukraine higher |
Between the two, Ukraine's capital gains tax rate (18%) tops Gibraltar's (0%) by 18pp. The 175-country average is 10.3%: Gibraltar sits below it, Ukraine sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Gibraltar and Ukraine both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.