Gibraltar Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax
Wealth & Inheritance
Special Regimes
Practical Notes
English territory. Category 2 status caps tax. Limited space and high property costs.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- 12.5% corporate rate
- No VAT
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Gibraltar?
Gibraltar has a top personal income tax rate of 25%. The tax structure is: Progressive 0-25%. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Gibraltar?
Gibraltar uses a worldwide system for foreign income. Gibraltar residents taxed on worldwide income
What are the residency requirements for Gibraltar?
Tax residency in Gibraltar generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.
Is there a wealth tax in Gibraltar?
No, Gibraltar does not have a wealth tax. No wealth tax
What is the corporate tax rate in Gibraltar?
The corporate tax rate in Gibraltar is 12.5%. 12.5% corporate tax