I definitely don't think of Gervais as some brilliant comedic mind generally, especially in terms of stand-up, but he's fun and serviceable. I think the British version of The Office was brilliant, I like him, find his delivery solid, and I side with a lot of his views in general, but his comedy tends to just involve regurgitating what feels like existing, learned ideas that he probably didn't think up out of thin air (probably exposed to some IDW-ish personalities like Dawkins and Harris) and re-purposing it in a pretty generic joke format. He's kind of just in that Bill Maher zone, in terms of day to day comedic talent, impressiveness, and ability (or lack of ability) to be a unique voice/come up with standout material.
His friend Karl Pilkington is a lot more inspired, funny, sharp, and special, comedically.