Gibraltar vs Thailand
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Thailand: 4/04/2026
Compare Gibraltar and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Thailand
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:
20%
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Return Due Date:
settled within the same 150-day period
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:
settled within the same 150-day period
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:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Gibraltar
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Thailand
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Gibraltar
Thailand
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
21.74%
