Gibraltar does not apply Capital Gains or Inheritance Tax. It has a Corporate Tax Rate of just 12.5% on any profits and encourages relocation and residency incentives for individuals with specialist skills, of a higher net worth or investors in Gibraltar real estate.

Gibraltar has been placed on the Organisation for Economic Co-operation and Development (OECD) White List of territories that has substantially implemented the internationally agreed standards on tax information exchange.

Furthermore, the OECD’s Global Forum on transparency and exchange of information for tax purposes issued its Phase II report on Gibraltar, with an overall rating of “Largely Compliant” – the same rating as Germany, the UK and the US.