Tax Haven DirectoryTax Haven Directory
All Jurisdictions
🇬🇮

Gibraltar

Corp Tax: 15%Setup: 100 GBPIncorporate: 3 daysData Quality: 100%
Tax Rates
Corporate Tax
15%Verified May 2026
Effective Corporate Rate
15%
Capital Gains
0%Verified May 2026
Personal Income (Top)
39%Verified May 2026
VAT
0%Verified May 2026
Dividend Withholding
0%Verified May 2026
Tax System
System Type
territorialVerified May 2026
Foreign Income Taxed
No
CFC Rules
YesVerified May 2026
Transfer Pricing
mediumVerified May 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified May 2026
Crypto Tax
incomeVerified May 2026
Participation Exemption
NoneVerified May 2026
International
Total Treaties
172Verified May 2026
Double Tax Agreements
2
Key Partners
United Kingdom, Spain
Exit Tax
YesVerified May 2026
Exit Tax Rate
15%

We use cookies to improve your experience. Learn more