An exit tax may arise in your previous country of residence on unrealised gains
Gibraltar has a limited network of double taxation agreements with other countries
There is no VAT system, no inheritance tax and no wealth tax in Gibraltar
There is a risk that a foreign place of management permanent establishment is assumed. If management and control remain in the EU, your home country may treat the company as tax resident there
CFC rules can attribute low-taxed profits to you personally, especially in the case of passive income and a relevant level of shareholding
Banking is compliance-heavy and is typically slower than in major financial centres
Gibraltar is a British Overseas Territory at the southern tip of the Iberian Peninsula. It uses the Gibraltar pound (GIP), which is pegged 1:1 to the British pound (GBP). The population is around 35,000.
Corporation tax is generally 15%. A 20% rate applies exclusively to certain utility companies, for example in the electricity or water supply sector. Gibraltar generally does not levy withholding tax on dividends, interest or royalties and has no capital gains tax. Taxation is essentially linked to income earned in, or arising in, Gibraltar. Foreign-source income is generally not taxed, with important exceptions, in particular for certain interest and royalty structures.
Gibraltar has no VAT system. However, from 10 April 2026 a transaction tax on goods will be introduced, initially at 15%, rising to 16% in the second year and 17% from the third year onwards. This tax applies to goods placed on the market in Gibraltar.
In addition, Gibraltar offers a special tax regime for high-net-worth individuals with minimum assets of GBP 2 million (approx. EUR 2,293,200): the so-called Category 2 regime (Qualifying Individual). Under this regime, the tax-relevant income in Gibraltar is capped at GBP 118,000 (approx. EUR 135,300) per year, regardless of actual worldwide income. As a result, the annual income tax burden falls within a narrow band between a minimum of GBP 37,000 (approx. EUR 42,500) and a maximum of around GBP 42,380 (approx. EUR 48,600), based on the 2025/26 tax rates. Income above this threshold is not subject to further income tax in Gibraltar. This regime is aimed at wealthy individuals who relocate their tax residence to Gibraltar and seek a predictable, limited tax burden while maintaining international income sources.
Contact us for an individual review and, where appropriate, suitable alternative solutions.
No, it is not legally mandatory.
Yes. The incorporation can be carried out entirely remotely via licensed service providers. In practice, opening the bank account and meeting substance requirements are the most time-consuming steps.
Typically around 3 working days. A fast-track 24-hour incorporation is available for an additional fee.
| Tax Burden | Banking | Reputation | Bureaucracy | Legal Security | Costs | |
|---|---|---|---|---|---|---|
| USA | 21-0% |
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|
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from EUR 1,900 |
| Singapore | 0% |
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|
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from EUR 2,950 |
| Hong Kong | 0% |
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|
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from EUR 1,900 |
| Cyprus | 15% |
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|
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from EUR 1,900 |
| Malta | 5% |
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|
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from EUR 2,500 |
| Ireland | 12,5% |
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from EUR 1,950 |
| Trust | 0% |
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from EUR 4,900 |
| England | 25-19% |
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from EUR 1,000 |
Your country of residence may impose tax and reporting obligations for foreign business activities and dividend income, in certain cases even if profits are not distributed.
Depending on your personal circumstances, an appropriate holding structure may be required to comply with tax rules and avoid unnecessary tax risks.
To determine which jurisdiction and structure best meet your requirements, please use the contact form and describe your plans in as much detail as possible.
Our advisers will be happy to review your case and advise you accordingly.
