Investments in Gibraltar 2025

No Specific Investment Encouragement Laws:

• Gibraltar does not have specific, codified "investment encouragement laws" in the traditional sense.
• Instead, its investment environment is fostered through a combination of tax policies and regulatory frameworks.

Low Corporate Tax Rate:

• Gibraltar's standard corporate income tax rate is 12.5%.
• This is intended to attract businesses and investment.

No Capital Gains Tax:

• Gibraltar does not levy a tax on capital gains.  
• This can be advantageous for investors.

No VAT:

• Gibraltar does not have a Value Added Tax (VAT) system.  
• This reduces the indirect tax burden on businesses and consumers.

Category 2 Status:

• High net-worth individuals may apply for Category 2 status.  
• This status offers a capped tax liability, potentially attracting wealthy individuals to reside and invest in Gibraltar.  

Exempt Company Status:

• Certain companies that are not Gibraltar based, and that do not conduct business within Gibraltar, may be granted an exempt status, and therefore pay no taxes on their income.

Financial Services Regulation:

• Gibraltar has a robust regulatory framework for the financial services sector.  
• This aims to provide a stable and secure environment for investors.

E-commerce and Distributed Ledger Technology (DLT):

• Gibraltar has established regulatory frameworks for e-commerce and DLT.  
• This aims to attract businesses in these sectors.

Property Ownership:

• Foreign investors can own property in Gibraltar.  
• Stamp duty is applicable to property transactions.  

Strategic Location:

• Gibraltar's strategic location at the southern tip of the Iberian Peninsula provides access to European and international markets.

Political and Economic Stability:

• Gibraltar offers political and economic stability.  

Access to UK Markets:

• Gibraltar has a close relationship with the UK, which can be advantageous for businesses seeking access to UK markets.