Fiscal and Investment Incentives

Key Gibraltar Facts

• Self-governing UK Overseas

Territory

• Part of the EU since 1973

• Common Law system based on
English Law

• Stable and successful economy

• Central European time zone

• Well regulated Finance Centre

• Access to the single European
market in financial services

• Investor Protection Schemes

• Excellent communications
infrastructure

• Easy international access

• Tax friendly jurisdiction

Key Tax Facts

• 10% Corporation Tax

• Special tax regimes for:
- High Net Worth individuals
- Relocated executives

• No Inheritance Tax or Estate Duty

• No Wealth or Gift Taxes

• No Capital Gains Tax

• No VAT

• Minimal Stamp Duty rates

• No tax on Bank interest

• No tax on listed investment income

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About Gibraltar

Fiscal and Investment Incentives

Gibraltar offers various fiscal incentives which make the territory an attractive place from which to do business. These include the following:

Companies

• A flat rate of 10% Corporate Tax

Individuals

Special tax benefits are available to:

• Qualifying (Category 2) Individuals
• High Executives Possessing Specialist Skills (HEPPS)

Trusts

• General
• Asset Protection

Investment Incentives

• Government of Gibraltar Financial Assistance
• EU Funds
• Development Aid
• Income from qualifying investments is exempt from tax

Other Benefits

No VAT
No Capital Gains Tax
No Wealth tax
No Inheritance or Gift Taxes
No Estate duty
No exchange controls
No stamp duty on transfers of shares
No withholding tax on dividends paid out of Gibraltar
No withholding tax on interest paid out of Gibraltar

For more details please refer to our publications "Doing Business in Gibraltar" and "Gibraltar Tax Facts".