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The comedian said there was "something unsavoury" about tax exiles like Sir Mick Jagger and Formula One star Lewis Hamilton.
Hamilton has confessed that his move to Switzerland last year had as much to do with escaping taxes as protecting his privacy, the reason he originally gave.
Gervais told the Radio Times: "I love paying tax. It helps justify how much I earn. There's something unsavoury about tax exiles. 'Pay your tax or f*** off'."
He added: "I'm an atheist so I'm not going to be rewarded outside this life, but do you know what? This sounds like another cliché [but] if you're nice to people, you feel good yourself. I want to sleep well and know I've led an honest life."
He also hit out at stars who make charity appearances to boost their image, saying: "Why would I go to Africa and film myself crying? Some do charity and you never hear about them; others - like me - do it because we're caught up in it; and loads do it who have a gig to sell out, or a record to boost.
"I've seen acts on Comic Relief whose tour starts the following day. It's disgraceful - but I won't name them."
