GI · EuropeGB · Europe
Gibraltar vs United Kingdom: tax rates compared
Between the two, United Kingdom's income tax rate (45%) tops Gibraltar's (39%) by 6pp. The 200-country average is 28%: both sit above it. Gibraltar's figure is dated 2026-03-10 and United Kingdom'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 | GB | Difference |
|---|---|---|---|
| Income Tax | 39% | 45% | GB +6 pp |
| Corporate Tax | 15% | 25% | GB +10 pp |
| Capital Gains Tax | 0% | 24% | GB +24 pplargest gap |
| 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −6 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | United Kingdom higher |
Between the two, United Kingdom's corporate tax rate (25%) tops Gibraltar's (15%) by 10pp. The 201-country average is 22.6%: Gibraltar sits below it, United Kingdom 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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | −24 pp | United Kingdom higher |
Between the two, United Kingdom's capital gains tax rate (24%) tops Gibraltar's (0%) by 24pp. The 175-country average is 10.3%: Gibraltar sits below it, United Kingdom sits above it. Gibraltar's figure is dated 2026-03-10 and United Kingdom's 2024-10-30, 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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Gibraltar and United Kingdom 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 United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.