🇬🇮 直布罗陀税率 · Gibraltar Tax Rates
GI · 欧洲 · Europe
Gibraltar corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 12.5% — Standard CIT rate
- 个人所得税 Personal Income Tax: 17-39% — Progressive rates
- 增值税 / 商品服务税 VAT / GST: N/A — No VAT
- 进口税 / 关税 Import Duties / Customs: 0-12% — Varies by product
- 预扣税 Withholding Tax: 0% — No withholding tax on dividends/interest
- 资本利得税 Capital Gains Tax: N/A — No capital gains tax
- 财产税 / 房产税 Property Tax: Varies — Rates based on property value
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax
- 印花税 Stamp Duty: 0-3.5% — On real estate transfers
- 消费税 / 特别消费税 Excise Tax: Varies — Alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 10% — Employee contribution
- 其他税种 Other Taxes: N/A — No wealth or gift taxes