Gibraltar
Europe
Gibraltar is territorial with companies paying 15 percent only on Gibraltar-accrued profit and no capital gains, inheritance or wealth tax, but Category 2 status now needs 5,000,000 pounds net worth and buys no public healthcare. The real trap here is not Gibraltar, it is Spain, a Spanish national who relocates from Spain stays Spanish tax resident permanently.
General information
This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.
At a glance
Remote-work friendliness
Nomad visa
No dedicated nomad visa
Standard visa-free days
90 daysfor many nationalities
Tax complexity
Labor law strength
Healthcare access
Employer complexity
Common risks
Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.
A Spanish national relocating from Spain stays Spanish tax resident permanently
Gibraltar has exactly two income tax agreements on earth
Category 2 now needs 5,000,000 pounds net worth and buys no public healthcare
Framework memberships
No framework memberships recorded for Gibraltar.
Treaty relationships
What NaVi has mapped between Gibraltar and other countries. None known means no data yet - not proof that no treaty exists.
- None known
Tax treaty with Australia
- None known
Tax treaty with Belgium
- None known
Tax treaty with Brazil
- None known
Tax treaty with Canada
- None known
Tax treaty with France
- None known
Tax treaty with Germany
- None known
Tax treaty with Indonesia
- None known
Tax treaty with Italy
- None known
Tax treaty with Netherlands
- None known
Tax treaty with Poland
- None known
Tax treaty with Portugal
- None known
Tax treaty with Singapore
- In force
Tax treaty with Spain
Gibraltar - Spain International Agreement on Taxation (ITA), not a relief treaty
- None known
Tax treaty with United Arab Emirates
- In force
Tax treaty with United Kingdom
Gibraltar - United Kingdom double tax agreement
- None known
Tax treaty with United States
Rule coverage
38 rules in the engine for this country.
Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.