What changed in Gibraltar

No capital gains tax, no wealth tax, no exit tax and no VAT on crypto in Gibraltar

Crypto tax and legal status

15 percent territorial corporate tax plus a genuinely generous holding company package

Moving your company

Every taxpayer is assessed on whichever of two systems is more beneficial, effective top rate about 25 percent

Personal income tax

Category 2 status buys no public healthcare and no public schooling, private insurance is required

Healthcare coverage

The Gibraltar Health Authority is free at point of use for entitled persons, with real charges on top

Healthcare coverage

The 2026 treaty does coordinate social security for Spain-Gibraltar frontier workers, but only provisionally

Social security

Social insurance is capped weekly, among the lowest rates in Europe, and free for the over-60s

Social security

Owning five or more Gibraltar residential properties makes their gains taxable from 1 January 2025

Leaving home: exit tax and ties

No exit tax on individuals, no estate duty, no inheritance tax, no wealth tax, no gift tax

Leaving home: exit tax and ties

Transparency is total, CARF exchanges begin by 2027 and CRS already covers crypto from January 2026

Crypto tax and legal status

Gibraltar's world-first DLT licence gives no MiCA passport into the EU

Crypto tax and legal status

Gibraltar has published no crypto-specific guidance on the line between investing and trading

Crypto tax and legal status

A new Transaction Tax on goods replaced import duty from 15 July 2026, services stay untouched

Moving your company

A licensed and regulated Gibraltar company cannot use territoriality to escape 15 percent

Moving your company

A new Gibraltar company controlled or managed from Spain is deemed resident only in Spain

Moving your company

Royalty income is the one hole in the otherwise tax-free holding company package

Moving your company

Pillar Two is live for large groups only, QDMTT and IIR apply, no UTPR

Moving your company

A 2025 Bill would double permanent residence to 10 years and Gibraltarian status to 20, not yet confirmed enacted

Permanent residency and citizenship

Gibraltar nationality is British nationality, there is no separate Gibraltar passport

Permanent residency and citizenship

EU free movement ended with Brexit, EU nationals need a permit for long stays like everyone else

Residency routes

HEPSS caps a senior specialist's Gibraltar tax at a fixed 39,940 pounds a year

Residency routes

Category 2 now needs 5,000,000 pounds net worth, caps tax at 42,380 pounds, and buys no public healthcare

Residency routes

The general residence framework tightened sharply on 6 October 2025, and it applies to British citizens too

Residency routes

There is no golden visa, no citizenship by investment and no retiree or passive-income visa

Residency routes

Gibraltar has exactly two income tax agreements on earth, and yours is not one of them

Personal income tax

Gibraltar gives a unilateral foreign tax credit even with no treaty in place

Personal income tax

Interest income is not taxed at all, and dividends are taxed only on Gibraltar-source profit

Personal income tax

One full Spanish tax year before the move keeps you Spanish tax resident for four more

Tax residency

A Spanish national relocating to Gibraltar from Spain stays Spanish tax resident permanently

Tax residency

The second ordinarily-resident limb is a sleeper, averaging just 100 days a year

Tax residency

183 days in a year of assessment makes you ordinarily resident, irrespective of domicile

Tax residency

The real trap for a Gibraltar worker is not Gibraltar, it is Spain

Right to work

The under-30-day exemption is for directors fees only, a remote worker inside Gibraltar does not qualify

Right to work

Visa-free entry is not a right to live in Gibraltar, everyone needs residence registration

Immigration and visa

Gibraltar has no digital nomad visa, and none is announced

Immigration and visa

EU citizens get 90 in 180 visa-free entry, British citizens enter freely

Immigration and visa

Third-country nationals now face a Schengen-standard check arriving in Gibraltar

Immigration and visa

The UK-EU Gibraltar treaty reshaped the border but is still not fully ratified

Immigration and visa