Singapore vs Gibraltar
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Gibraltar: 4/05/2026
Compare Singapore and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Gibraltar
General CIT Rate:
17
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
November 30
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
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 Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
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.
Withholding Tax (WHT)
Singapore
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Gibraltar
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Singapore
Gibraltar
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
N/A
