The Global Smaller Trust (LSE:GSCT) Tax Rate %: 1.55% (As of Apr. 2026)

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LSE:GSCT The Global Smaller Companies Trust PLC LSE:GSCT
39 GF Score
Price £1.93
! 3 Warning Signs
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What is The Global Smaller Trust Tax Rate %?

The Global Smaller Trust LSE:GSCT -0.82% 39 Tax Rate % is 1.55% as of Apr. 2026. GuruFocus rates LSE:GSCT with a GF Score™ of 39/100. The stock has 3 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. The Global Smaller Trust's Tax Expense for the six months ended in Apr. 2026 was £0.5 Mil. The Global Smaller Trust's Pre-Tax Income for the six months ended in Apr. 2026 was £33.6 Mil. Therefore, The Global Smaller Trust's Tax Rate % for the quarter that ended in Apr. 2026 was 1.55%.

The Global Smaller Trust Tax Rate % Related Terms

The Global Smaller Trust Tax Rate % Historical Data

* Premium members only.

The historical data trend for The Global Smaller Trust's Tax Rate % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

The Global Smaller Trust Tax Rate % Chart

The Global Smaller Trust Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -8.86 -3.02 1.91 -2.50 0.69

The Global Smaller Trust Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.60 2.61 -0.83 0.44 1.55
LSE:GSCT
39GF Score
The Global Smaller Companies Trust PLC LSE:GSCT
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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The Global Smaller Trust Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

The Global Smaller Trust's Tax Rate % for the fiscal year that ended in Apr. 2026 is calculated as

Tax Rate %=Tax Expense (A: Apr. 2026 )/Pre-Tax Income (A: Apr. 2026 )
=1.025/147.782
=0.69 %

The Global Smaller Trust's Tax Rate % for the quarter that ended in Apr. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Apr. 2026 )/Pre-Tax Income (Q: Apr. 2026 )
=0.523/33.643
=1.55 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of 1.55% mean?
The Global Smaller Trust (LSE:GSCT) has a Tax Rate % of 1.55% as of Apr. 2026.
Is The Global Smaller Trust's Tax Rate % too high?
The Global Smaller Trust's current Tax Rate % is 1.55%. Overall, The Global Smaller Trust has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does The Global Smaller Trust's Tax Rate % compare to BLK and BX?
The Global Smaller Trust's Tax Rate % of 1.55% can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for an Asset Management company?
A good Tax Rate % depends on the Asset Management industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. The Global Smaller Trust's current Tax Rate % is 1.55%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Global Smaller Trust stock overvalued right now?
The Global Smaller Trust (LSE:GSCT) has a current Tax Rate % of 1.55%. The current Tax Rate % is 1.55%. The Global Smaller Trust's overall GF Score™ is 39/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For The Global Smaller Trust (LSE:GSCT), the current Tax Rate % is 1.55% as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

The Global Smaller Trust Business Description

Address 78 Cannon Street, Cannon Place, London, GBR, EC4N 6AG
The Global Smaller Companies Trust PLC offers investors access to a broad spread International smaller companies portfolio. Its investment objective is to invest in smaller companies world-wide to secure a high total return. The portfolio consists of individual smaller company investments within the the USA, UK, and European markets, and fund holdings targeting smaller companies in Japan, Asia, Latin America, and other smaller territories.
39GF Score

Get the complete analysis for LSE:GSCT

Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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