Corporate income tax (CIT) - statutory and targeted small business in Gibraltar
Gibraltar: Corporate income tax (CIT) - statutory and targeted small business was 15 Percentage of taxable income in 2026. ◆ Volatile
Latest (2026)
15 Percentage of taxable income
Change on year
unchanged
World rank
96th
of 128 countries
All-time high
35 Percentage of taxable income
in 2000
All-time low
10 Percentage of taxable income
in 2011
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Gibraltar, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Gibraltar recorded 15 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026.
The figure is up 50.0% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Gibraltar peaked at 35 Percentage of taxable income in 2000 and was at its lowest, 10 Percentage of taxable income, in 2011.
Gibraltar ranks 96th of 128 countries on this measure, in the middle of the range.
The series is highly variable year to year, so single readings are best treated with caution.
Corporate income tax (CIT) - statutory and targeted small business in Gibraltar, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 35 Percentage of taxable income | — |
| 2001 | 35 Percentage of taxable income | +0.0% |
| 2002 | 35 Percentage of taxable income | +0.0% |
| 2003 | 35 Percentage of taxable income | +0.0% |
| 2004 | 35 Percentage of taxable income | +0.0% |
| 2005 | 35 Percentage of taxable income | +0.0% |
| 2006 | 35 Percentage of taxable income | +0.0% |
| 2007 | 33 Percentage of taxable income | -5.7% |
| 2008 | 27 Percentage of taxable income | -18.2% |
| 2009 | 22 Percentage of taxable income | -18.5% |
| 2010 | 22 Percentage of taxable income | +0.0% |
| 2011 | 10 Percentage of taxable income | -54.5% |
| 2012 | 10 Percentage of taxable income | +0.0% |
| 2013 | 10 Percentage of taxable income | +0.0% |
| 2014 | 10 Percentage of taxable income | +0.0% |
| 2015 | 10 Percentage of taxable income | +0.0% |
| 2016 | 10 Percentage of taxable income | +0.0% |
| 2017 | 10 Percentage of taxable income | +0.0% |
| 2018 | 10 Percentage of taxable income | +0.0% |
| 2019 | 10 Percentage of taxable income | +0.0% |
| 2020 | 10 Percentage of taxable income | +0.0% |
| 2021 | 10 Percentage of taxable income | +0.0% |
| 2022 | 12.5 Percentage of taxable income | +25.0% |
| 2023 | 12.5 Percentage of taxable income | +0.0% |
| 2024 | 12.5 Percentage of taxable income | +0.0% |
| 2025 | 15 Percentage of taxable income | +20.0% |
| 2026 | 15 Percentage of taxable income | +0.0% |
Gibraltar compared with similar countries
- Gibraltar's 15 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 70% of the median. (60 countries reporting)
- Gibraltar's 15 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 76% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 32.7 Percentage of taxable income | 22 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 11.2 Percentage of taxable income | 10 Percentage of taxable income | 22 Percentage of taxable income | 10 |
| 2020s | 12.5 Percentage of taxable income | 10 Percentage of taxable income | 15 Percentage of taxable income | 7 |
Countries ranked near Gibraltar
- 93 Singapore 17 Percentage of taxable income compare
- 94 Hong Kong, China 16.5 Percentage of taxable income compare
- 95 Romania 16 Percentage of taxable income compare
- 96 Albania 15 Percentage of taxable income compare
- 96 Curaçao 15 Percentage of taxable income compare
- 96 Mauritius 15 Percentage of taxable income compare
- 96 Montenegro 15 Percentage of taxable income compare
- 96 Oman 15 Percentage of taxable income compare
- 96 Serbia 15 Percentage of taxable income compare
- 96 Uzbekistan 15 Percentage of taxable income compare
- 96 Georgia 15 Percentage of taxable income compare
- 96 Kuwait 15 Percentage of taxable income compare
- 96 Maldives 15 Percentage of taxable income compare
More economy & growth data for Gibraltar
- Special drawing rights per domestic currency (End-of-period (EoP)) 0.9825 (2025)
- Domestic currency per Special drawing rights (End-of-period (EoP)) 1.02 (2025)
- Domestic currency per US dollar (End-of-period (EoP)) 0.7432 (2025)
- US dollar per domestic currency (End-of-period (EoP)) 1.35 (2025)
- Where China ranks among a country’s import partners 25 rank (2024)
- Imports by region of origin 725.09 million current US$ (2024)
- Share of imports by region of origin 725.09 million current US$ (2024)
- Foreign aid received per capita vs. GDP per capita 1.57 constant 2024 US$ (1999)
- Technical cooperation grants 30,000 BoP, current US$ (1999)
- Grants, excluding technical cooperation 0 BoP, current US$ (1999)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Gibraltar?
- Corporate income tax (cit) - statutory and targeted small business in Gibraltar was 15 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Gibraltar?
- The highest recorded value was 35 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Gibraltar?
- The lowest recorded value was 10 Percentage of taxable income in 2011.
- How does Gibraltar rank for corporate income tax (cit) - statutory and targeted small business?
- Gibraltar ranks 96th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Gibraltar?
- Over the last ten years it is up 50.0%. The long-run trend across the full record is volatile.
- Where does this Gibraltar data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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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.