Gibraltar Tax Deductions

No Capital Gains Tax:

• Gibraltar does not levy a tax on capital gains.

Inheritance Tax:

• Gibraltar does not levy inheritance tax.

Income from Qualifying Exempt Companies:

• Certain companies, specifically those 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.

Specific Categories of Corporate Income:

• Certain categories of corporate income may be exempt from the standard 12.5% corporate tax rate.
  The specific details of these exempt categories are defined within Gibraltar's tax legislation.

Income under Category 2 Status:

• High net-worth individuals granted Category 2 status have a capped tax liability.
  This results in significant portions of their income being effectively tax-exempt beyond the capped amount.

Offshore Income:

• Income that is derived from sources outside of Gibraltar, may be exempt from Gibraltar taxation, depending on the specifics of the income, and the residence status of the recipient.

Certain Interest Income:

• Some forms of interest income may be exempt from taxation, depending on the source.

Dividend Income:

• Dividend income may be exempt, depending on the source of the dividend, and the residency status of the recipient.