Israel vs Gibraltar
Corporate Tax Comparison
Time of Update: Israel: 4/04/2026 / Gibraltar: 4/05/2026
Compare Israel and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Israel vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Israel
Gibraltar
General CIT Rate:
23
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:
Within five months after the end of the tax year.
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.
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:
Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax 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.
Withholding Tax (WHT)
Israel
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Israel
Gibraltar
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Israel
Gibraltar
Composite Effective Average Tax Rate:
21.47%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
16.63%
Composite Effective Marginal Tax Rate:
N/A
