About Gibraltar

Gibraltar offers highly attractive tax rates: a 15% corporation tax, with no VAT, capital gains, wealth, inheritance, or withholding tax. The highest income tax rate is 25%, based on gross income. High net worth individuals and specialized employees can qualify for Category 2 or HEPSS residency, each with unique benefits. For Category 2, applicants need £2 million in assets, a local property, private medical insurance, a CV, and must not have been a Gibraltar resident for the past five years. HEPSS applicants need specialized skills, a local property, a passport, CV, two references (one from a bank), and a Gibraltar employment contract.

Gibraltar enjoys a mild Mediterranean climate with around 300 sunny days annually, and average temperatures ranging from 23°C in summer to 13°C in winter. Its location near Spain and Europe offers abundant cultural, social, and sports opportunities. Gibraltar provides high-quality education, including a university, and supports residents pursuing university studies abroad. The territory has a modern telecommunications network, excellent road infrastructure, an international airport, and a bustling port that serves various vessels. Additionally, Gibraltar has a range of hotels with conference facilities, is home to events like the "Gibraltar Calling" Music Festival, and hosts its own Stock Exchange and University.

Gibraltar has around 13,000 residential units, divided between government-funded local market properties and privately owned open market properties. Local properties, restricted to residents of 3+ years, can’t be rented out, limiting investment options. Open market properties follow standard demand-supply principles, making them a popular investment with proven returns. Stamp duty rates are: 0% for properties under £200,000 (or £250,000 for first/second-time buyers), 2% on the first £250,000 and 5.5% beyond up to £350,000, and 3%-3.5% for properties over £350,000. Mortgage-related stamp duty is 0.13% for up to £200,000 and 0.20% beyond, making rates attractive compared to the UK and Spain.

Gibraltar is a leader in the crypto and blockchain space, offering a supportive regulatory framework that attracts blockchain businesses and cryptocurrency exchanges. The Gibraltar Financial Services Commission (GFSC) regulates firms operating in this sector, ensuring compliance with the Distributed Ledger Technology (DLT) framework, which emphasizes transparency, security, and anti-money laundering measures. With zero VAT and low corporate taxes, Gibraltar provides a tax-friendly environment for crypto firms. Companies can also leverage the Gibraltar Blockchain Exchange (GBX) to trade and list digital assets. Combined with a pro-innovation government and a robust legal framework, Gibraltar is ideal for blockchain ventures.

Gibraltar has firmly established itself as a leading financial hub, particularly in banking, insurance, and investment management. Businesses in these industries are drawn to Gibraltar’s business-friendly regulatory environment, which fosters growth while maintaining high standards of oversight. The jurisdiction benefits from being part of the European Single Market for financial services, ensuring seamless access to both EU and UK markets even after Brexit. Additionally, the country’s low corporate tax rate and absence of VAT further enhance its appeal to financial institutions. Gibraltar also offers access to cutting-edge infrastructure and a well-developed network of financial professionals, ensuring that firms operating here have the support and tools necessary to thrive in an increasingly competitive global landscape.

The online gaming industry in Gibraltar has flourished due to the territory’s strong regulatory framework, which is recognized as one of the most business-friendly in the world. Home to many of the top online gaming operators, the jurisdiction offers a well-established licensing process, ensuring transparency and fair play. This attracts not only gaming operators but also associated service providers, such as payment processors and technology platforms. Gibraltar’s stable legal environment, based on English law, provides certainty to businesses in a highly regulated sector. Moreover, the government’s proactive approach to regulation and innovation makes it an attractive base for companies looking to expand their digital gaming operations. The low corporate tax rate and absence of VAT further incentivize businesses, solidifying Gibraltar’s status as a premier global hub for the online gaming industry.

Gibraltar's geographic location at the crossroads of Europe and Africa offers unparalleled access to key global markets, particularly those of the UK and EU. Its position at the southern tip of Europe, close to major shipping routes, makes it an ideal base for international trade and logistics. Businesses benefit not only from Gibraltar's proximity to Europe but also from its English-speaking workforce and legal system, which is based on English common law. This familiarity attracts professionals and companies already operating within UK or similar jurisdictions, providing a seamless transition for firms looking to expand into new markets. In addition, Gibraltar’s access to advanced transport and communication infrastructure ensures that businesses operating here can connect easily with partners and customers across Europe and beyond.

One of Gibraltar's key advantages is its straightforward and efficient regulatory framework, which allows businesses to navigate compliance requirements with ease. The territory’s regulatory system is designed to provide clarity and transparency, helping businesses meet legal obligations without unnecessary complexity. Gibraltar’s legal environment is stable, with regulations that align with international standards, including robust anti-money laundering (AML) measures and data protection laws. This ensures that companies operating in Gibraltar are not only compliant with local laws but also able to meet global regulatory expectations. For businesses in highly regulated industries, such as financial services or gaming, this combination of efficiency and rigorous oversight is especially valuable, as it allows them to focus on growth while ensuring full compliance with the law.