Gibraltar vs Serbia: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- Gibraltar
- Serbia
How they compare
Gibraltar currently reports 15 Percentage of taxable income against 15 Percentage of taxable income in Serbia, a difference of 0 Percentage of taxable income.
The two have swapped places 1 time across 27 shared years of data; in 2000 it was Gibraltar ahead.
Gibraltar ranks 96th and Serbia ranks 96th of 128 countries.
Across the 3 decades both report, Gibraltar averaged higher in 1 and Serbia in 2.
Head to head by decade
| Decade | Gibraltar | Serbia | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 32.7 Percentage of taxable income | 13.4 Percentage of taxable income | 19.3 Percentage of taxable income | Gibraltar |
| 2010s | 11.2 Percentage of taxable income | 13.5 Percentage of taxable income | 2.3 Percentage of taxable income | Serbia |
| 2020s | 12.5 Percentage of taxable income | 15 Percentage of taxable income | 2.5 Percentage of taxable income | Serbia |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, Gibraltar or Serbia?
- Gibraltar, at 15 Percentage of taxable income against 15 Percentage of taxable income in Serbia as of 2026.
- What is the difference in corporate income tax (cit) - statutory and targeted small business between Gibraltar and Serbia?
- 0 Percentage of taxable income, with Gibraltar ahead.
- How many years of comparable data are there for Gibraltar and Serbia?
- 27 years are reported by both, from 2000 to 2026.
- How do Gibraltar and Serbia rank globally for corporate income tax (cit) - statutory and targeted small business?
- Gibraltar ranks 96th and Serbia ranks 96th of 128 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.