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Strategic Location
Gibraltar is situated at the crossroads of Europe and Africa, and at the gateway between the Atlantic Ocean and the Mediterranean Sea. Its strategic location makes it a major hub for maritime trade and logistics, as well as an entry point for businesses looking to access both European and African markets.
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Favorable Tax Regime
Gibraltar is known for its competitive tax system, with low corporate tax rates (currently 12.5%) and no capital gains, inheritance, or wealth taxes. This makes it an attractive jurisdiction for companies, particularly in financial services, e-commerce, and gaming sectors.
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Financial Services Hub
Gibraltar has developed a reputation as a secure and well-regulated financial services center, offering a range of services including banking, insurance, and asset management. Its regulatory framework is compliant with EU standards, providing businesses with credibility and access to the European market while benefiting from local fiscal advantages.
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Growing Online Gaming Industry
Gibraltar has become a global hub for online gaming and betting companies, thanks to its robust regulatory framework, favorable tax environment, and skilled workforce. Many leading online gaming operators have established their headquarters in Gibraltar, contributing significantly to the local economy.
Tax Info
Enter Dynamic Page- General CIT Rate
- 15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
- CIT Return Due Date
- CIT returns are due nine months after the date of the company's financial year end.
- CIT Payment Due Date
- The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
- CIT Estimated Payment Due Date
- Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 0
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 0
- General VAT Rate
- 0%
- General Capital Gain Tax Rate
- N/A
- Composite Effective Average Tax Rate
- N/A
- Composite Effective Marginal Tax Rate
- N/A
Belonging Jurisdiction
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GI - Gibraltar
GibraltarLearn MoreGibraltar -
WORLD - Global
EarthLearn MoreEarth -
GUK - Greater United Kingdom
Greater United KingdomLearn MoreGreater United Kingdom
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