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Gibraltar Tax Guide

Europe
Last verified June 2026
Sources & verification

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 Tax Score
80/100
Very Tax Friendly
Business Tax Score
85/100
Very Tax Friendly

Personal Income Tax

Tax Residency

Day Threshold
183 days
Note
183 days required for tax residency

Income Tax Rates

Top Marginal Rate
25%
Structure
Progressive 0-25%

Foreign Income Treatment

System
Worldwide
Details
Gibraltar residents taxed on worldwide income

Investment Income

Capital Gains
0%
Dividends
0%
Interest
0%

No capital gains tax


Wealth & Inheritance

Wealth Tax
No - No wealth tax
Inheritance Tax
No - No inheritance tax

Special Regimes

Category 2 Status
High net worth individual status with tax cap

Practical Notes

English territory. Category 2 status caps tax. Limited space and high property costs.

Business & Corporate Tax

Corporate Income Tax

Headline Rate
12.5%
Effective Rate Note
12.5% corporate tax
Free Zone / Incentives
No free zone regime

Withholding Taxes

Dividends
0%
Interest
0%
Royalties
0%

VAT / GST

Rate
0%
Note
No VAT (not part of EU VAT area)

Compliance & Substance

Substance Requirements
Moderate
Compliance Friction
Low - well-regulated

Notable Regimes

  • 12.5% corporate rate
  • No VAT

OECD Pillar Two (15% global minimum tax)

LiveQDMTT from 31 Dec 2023

QDMTT and IIR live from FYs starting on or after 31 Dec 2023, aligned with EU/UK timeline.

See full implementation tracker

Tax Treaty Network

US treatyNo
UK treatyYes
US totalizationNo
Total treaties~30

No US tax treaty. UK treaty in force (Gibraltar is a British Overseas Territory). Smaller treaty network than typical EU jurisdictions.

See full treaty matrix

Data 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.
Read the full US-citizen moving-abroad guide

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.

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