Gibraltar
Gibraltar is a British Overseas Territory with a territorial-style tax system and a flagship HNWI status (Category 2) that caps annual personal income tax.
Détails du pays
- Capitale
- Gibraltar
- Langue
- English
- Devise
- GIP
- Population
- 38K
- Fuseau horaire
- UTC+1
- Autorité d'Immigration
- Site Web Officiel
Situation fiscale
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 6-39%
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- Up to 39%
- Wealth Tax
- None
- Inheritance Tax
- None
Category 2 Tax Status
- Eligibility
- Not resident prior 5 years
- Duration
- Indefinite
- Income Tax
- GIP 37K-GIP 45K/year
- Foreign Income
- Partially exempt
- Capital Gains
- None
- Dividends
- Generally exempt
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | Category 2 Tax Status |
|---|---|---|
| Eligibility | Any resident | Not resident prior 5 years |
| Duration | Indefinite | Indefinite |
| Income Tax | 6-39% | GIP 37K-GIP 45K/year |
| Foreign Income | Exempt | Partially exempt |
| Capital Gains | None | None |
| Dividends | Up to 39% | Generally exempt |
| Wealth Tax | None | None |
| Inheritance Tax | None | None |
| Learn more |
Détails du pays
Gibraltar is a British Overseas Territory at the entrance to the Mediterranean, combining an English-law environment with a small but internationally oriented financial services sector.
For ordinary residents, personal income tax is progressive and depends on the elected calculation system (Allowance Based System or Gross Income Based System), with a top rate of 39%. Gibraltar generally has no capital gains tax and no inheritance tax. For qualifying high net worth individuals, Category 2 status can cap annual personal income tax to a band typically between GIP 37K and GIP 45K .
Gibraltar is not part of the EU free-movement area and is not currently in the Schengen Area. Immigration and residence permissions are handled by the Department of Immigration and Home Affairs, with specialist HNWI residence routes (such as Category 2) typically coordinated with Gibraltar's Finance Centre and the tax authorities.
Practical realities matter: housing is constrained, and border arrangements with Spain remain politically sensitive. Gibraltar has a political agreement intended to integrate Gibraltar into the Schengen Area, but the treaty still needs to be finalized and brought into force, so travel and border rules should be treated as subject to change.
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Planifier une consultationDefault personal income tax rates (ABS and GIBS) and general tax rules
Income Tax Office, Government of Gibraltar·Last checked: 13/01/26
Category 2 overview and tax cap band
Gibraltar Finance - Tax Residence (Category 2 individuals)·Last checked: 13/01/26
Schengen status and treaty process
European Commission - EU and UK reach political agreement on Gibraltar·Last checked: 11/06/25
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