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Gibraltar

Gibraltar is an overseas territory of the United Kingdom and a part of the European Union. It is self-governing except for police, defense, and foreign affairs. Gibraltar has legal framework based on the British system.

Gibraltar has a population of about 30,000. It is also small in size (6.5 square kilometers).

  • personal income tax: yes
  • corporate tax: yes (20-35%)
  • capital gains tax: no
  • wealth tax: no
  • inheritance tax: no
  • estate duty: no
  • VAT: no
  • sales tax: no

Gibraltar was listed in the OECD List of Tax Havens.

Gibraltar's economy is dominated by 3 sectors:

  • finance,
  • tourism,
  • shipping.



 

 

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