GI · Europe · GIP
Gibraltar
Tax rates
Income Tax
39%
Top rate, progressive scale
Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10Corporate Tax
15%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01Capital Gains Tax
0%
Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10Wealth Tax
0%
Not levied
No verified data yet for: VAT, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Gibraltar using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets & notes
Income Tax
| Threshold | Rate |
|---|---|
| GIP 0 | 14% |
| GIP 4,000 | 17% |
| GIP 16,000 | 39% |
Gibraltar's Allowance Based System, which underlies the entry's headline rate, taxes income after allowances at 14% on the first GBP 4,000, 17% on the next GBP 12,000, and 39% on the balance; taxable income up to GBP 11,450 per annum is fully exempt, with tapering relief up to GBP 19,500. Taxpayers may instead elect the Gross Income Based System, whose marginal rate peaks at 28% before falling to 25% on the remainder of assessable income, if that produces a lower tax.
Gibraltar taxpayers are assessed under whichever of two systems produces the lower tax: the Allowance Based System, a progressive scale topping out at 39%, or the Gross Income Based System, whose marginal rate reaches 28% before falling to 25% on the remainder of assessable income.
Capital Gains Tax
Gibraltar imposes no tax on capital gains, so an individual's gain from selling listed securities is not taxed regardless of holding period. A narrow anti-avoidance tax applies only to gains from selling real estate, or shares in a company holding five or more taxable properties, and does not affect ordinary listed securities.
Wealth Tax
No wealth tax levied. PWC's Individual - Other taxes page for Gibraltar has a dedicated "Wealth tax" subsection stating: "There is no wealth tax in Gibraltar." Gibraltar's estate duty, inheritance tax, and stamp duty are separate, narrower levies and are not net wealth taxes.