Estonia vs Gibraltar
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Gibraltar: 4/05/2026
Compare Estonia and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Gibraltar
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
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:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
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:
Not applicable as tax is only due on distribution.
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)
Estonia
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Gibraltar
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Estonia
Gibraltar
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
N/A
