Gibraltar

Tax residency in Gibraltar is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Territorial tax system — only Gibraltar-sourced income taxed. No VAT. No capital gains tax. HEPSS (High Executive Possessing Specialist Skills) — max GBP 40,000 tax/year cap. Category 2 residence for HNWIs.

The standard corporate income tax rate is 12.5%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Account opening in Gibraltar can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

Gibraltar is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Gibraltar ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a strong proposition for founder / entrepreneur (score: 66/100). It offers a reasonable proposition for high net worth individual (score: 63/100).