Europe · GIP
Gibraltar
Reviewed 2026-06-21
Top income tax
39%
Self-employed SS
Yes
VAT
0%
Capital gains
0%
Exit tax
No
Nomad visa
No
62
/ 100
Tax efficiency60
Ease to enter49
Ease to exit81
Cost of living60
Internet50
English100
Gibraltar taxes income on a territorial basis with two parallel progressive systems, and an individual is assessed under whichever produces the lower bill. There is no VAT, no capital gains tax, no wealth tax, and no inheritance or gift tax, which makes it attractive for owner-operators, though social security and the headline top personal rate of 39 percent under the allowances system are not trivial. High net worth movers can cap their tax under the Category 2 status, while specialist executives can use the HEPSS regime, but residence for non-EEA nationals runs through an employer-led work permit system with no dedicated digital nomad route.
Personal income tax
Income tax structureProgressive
Top income tax rate39%
Entry income tax rate6%
Top rate threshold$20,320
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate18%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameCategory 2 (HNWI) and HEPSS regimes
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Lifestyle
Cost of living index70.8
English proficiencyHigh
Civil liberties88
Sources
- PwC Worldwide Tax Summaries — Gibraltar Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Gibraltar Individual: Other taxes (social security, VAT, wealth, inheritance)
- PwC Worldwide Tax Summaries — Gibraltar Corporate: Taxes on corporate income (15% CIT)
- Government of Gibraltar Income Tax Office — Qualifying Individuals (Category 2 and HEPSS)
- Numbeo — Cost of Living in Gibraltar
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.