Latex gloves are made of Natural rubber, natural origin material (from rubber tree), while Vinyl gloves are produced with raw Synthetic materials (mainly PVC – Poly Vinyl Chloride-and-Phthalates DINP plasticizers that makes plastics soft and pliable ).
Latex gloves have superior resistance to tear, puncture and are also more waterproof because it is easier to control the level of microholes, therefore safer for risk jobs eg with biological material.
Vinyl gloves, being devoid of natural proteins, can also be used by people allergic to latex proteins. They are also less expensive, but can ensure a level of safety if the thickness of the product is adequate.
Latex gloves are biodegradable while Vinyl gloves are not, and must be disposed carefully as the PVC if disposed incorrectly may create dioxin.