Gibraltar has a low tax regime for ordinarily resident individuals but High Net Worth Individuals (HNWIs) can also establish tax residency in Gibraltar under an alternative tax regime that allows that individual’s tax liability in Gibraltar. High net worth individual or Category 2 individual can only be taxed under the allowances-based system. At present their gross assessable income is capped at £80,000 per annum.
Income tax is only payable on earned or remitted income such as employment income (including benefits in kind), trading income (rental income, consultancy) and dividends from private companies.
Not requires Month(s)
5 Eligibility Requirements
6 Document Required
Talent gain & drain map of 2015-2019 data. Sourced from World Bank Digital Development Data.
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