• Gibraltar Tax Features

  • Taxable Basis
    Gibraltar tax resident companies are taxed on income accrued in and derived from Gibraltar whereas non-Gibraltar tax resident companies are taxed only on income generated in Gibraltar

    Taxable Period
    Accounting year

    Corporation Tax Rate(s)
    10%

    Ordinary Tax Losses
    Can be carried forward indefinitely. No carry back

    Capital Gains
    Not taxable

    Capital Gains Tax Rate(s)
    0%

    Capital Losses
    Not tax-deductible since capital gains are not taxable

    Stamp Duty
    Yes

    Capital Duty
    Yes

    Other Taxes
    N/A

    VAT
    No

    VAT Standard Rate
    N/A - No VAT in Gibraltar

    VAT Reduced Rate(s)
    N/A - No VAT in Gibraltar

    VAT Registration Threshold
    N/A - No VAT in Gibraltar

    VAT Filing & Payment
    N/A - No VAT in Gibraltar

Compare Gibraltar to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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