Corporate Tax Comparison

Gibraltar vs Puerto Rico

Compare Gibraltar and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Gibraltar: 5/22/2024 · Puerto Rico: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Puerto Rico: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Gibraltar

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Gibraltar: 5/22/2024 · Puerto Rico: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Puerto Rico: 4/05/2026

Corporate Income Tax (CIT)

Gibraltar

Puerto Rico

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:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax 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:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the 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.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Gibraltar

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

Value-Added Tax (VAT)

Gibraltar

Puerto Rico

General VAT Rate:

11.5

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Gibraltar

Puerto Rico

General Capital Gain Tax Rate:

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