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Gibraltar

Corp Tax: 15%Setup: 100 GBPIncorporate: 5 daysData Quality: 53%
Tax Rates
Corporate Tax
15%Verified Feb 2026
Effective Corporate Rate
15%
Capital Gains
0%Verified Feb 2026
Personal Income (Top)
39%Verified Feb 2026
VAT
0%Verified Feb 2026
Dividend Withholding
0%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
YesVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
exemptVerified Feb 2026
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
2Verified Feb 2026
Double Tax Agreements
2
Key Partners
United Kingdom, Spain
Exit Tax
No

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