Gibraltar Tax Guide
Figures on this page were last verified against the cited sources in June 2026. Always check official sources before making a relocation or incorporation decision.
Best for
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- Corporate-friendly
12.5% corporate tax — competitive for founders and holding structures.
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
- Special regime available
Category 2 Status — High net worth individual status with tax cap
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
OECD Pillar Two (15% global minimum tax)
QDMTT and IIR live from FYs starting on or after 31 Dec 2023, aligned with EU/UK timeline.
See full implementation trackerTax Treaty Network
No US tax treaty. UK treaty in force (Gibraltar is a British Overseas Territory). Smaller treaty network than typical EU jurisdictions.
See full treaty matrixData Sources
Last verified: June 2026. Always check official sources before making a decision.
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
US citizen moving to Gibraltar? Read this first.
Gibraltar's mid-range personal tax rate (25%) makes the FEIE-vs-FTC choice less obvious for US citizens.
- •If your earned income is at or below the ~$130k FEIE cap and your local effective rate is low, FEIE may dominate. If income is significantly above the cap, FTC usually wins.
- •Both can be combined on different income streams in the same year, but FEIE once revoked cannot be re-elected for 5 years without IRS consent — choose carefully.
- •Self-employment tax is owed in full — Gibraltar has no totalization agreement with the US.
- •Investment income (dividends, capital gains): taxed by Gibraltar at local rates, then FTC offsets the US side.
Need someone to actually plan Gibraltar for you?
TaxAtlas covers the rates and rules. For the personal side — exit planning, residency strategy, business structure, or filings — request a response and we'll point you to relevant research or a specialist who handles Gibraltar cases.
Want Gibraltar rate alerts?
Get the 2026 cheat sheet (all jurisdictions, one page) plus an email when Gibraltar changes its tax rates or residency rules.
No spam. One email when rates materially change. Unsubscribe in one click.
Related on TaxAtlas
- Is this the right country for you?4-question quiz scores 46 countries against your situation
- 2026 Global Tax Cheat SheetSide-by-side comparison of all 46 jurisdictions
- 2026 international tax changesRecent updates affecting jurisdictions like this one
- Get help with a Gibraltar moveRequest a response within 1–2 business days