Gibraltar vs Philippines
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Philippines: 4/06/2026
Compare Gibraltar and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Philippines Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Philippines
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
General CIT Rate:
25%
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
Withholding Tax (WHT)
Gibraltar
Philippines
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Philippines
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
Effective Tax Rate (ETR)
Gibraltar
Philippines
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
