Infrastructure

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

Infrastructure

The Gibraltar Finance Centre comprises a pool of expertise in financial activities and an increasing range of facilities.

There is a well-established banking sector with total assets of £14.2 billion.Most of these banks are branches or subsidiaries of major UK or other European financial institutions. The banking sector provides a wide range of facilities including private banking and investment services.

Company management is also a major part of the finance centre. There are currently some 28,000 active Gibraltar companies.

Over 1,500 people are employed in the finance industry and provide high standards in banking, insurance, legal and fiduciary services.

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