Gibraltar
| Pros |
|---|
| Corporate tax rate of 15% with zero capital gains, wealth, or inheritance taxes. |
| British legal system for strong property rights and minimal corruption. |
| Telecommunications infrastructure and strategic access to Mediterranean markets. |
| Cons |
|---|
| Geographical constraints leading to extremely high real estate and commercial rental prices. |
| Border tensions post-Brexit impacting movement of goods and labor from Spain. |
| Dependence on imported resources causing a high overall cost of living. |
Will Gibraltar tax what you earn?
YES, A LOT. On paper, Gibraltar taxes personal income at 39%. In practice, the territorial regime puts only locally-sourced income in scope: foreign salary, foreign dividends, foreign capital gains are left alone. The headline scares; the design doesn't. For anyone whose income arises abroad, the effective rate collapses.
Will Gibraltar tax what you own?
NO. Gibraltar doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.
Is it easy to run a company in Gibraltar?
YES. Corporate tax in Gibraltar sits at a low 15%, with VAT around it. Setting up and running a company is cheap; the rate won't be what kills a venture here.
Is Gibraltar good for your holding company?
YES, BUT THIN. Gibraltar runs a full participation exemption (100% on qualifying dividends and gains), but its thin treaty network (1 agreements) limits the geographies where the holding can sit without taking a withholding hit on the source side. Workable for regional structures, not for global ones.
| Country | Status | Dividends | Interest | Royalties |
|---|---|---|---|---|
|
|
|
|
|
|
| ∅ // no treaties match | ||||
What does it cost to come and go from Gibraltar?
LITTLE. Coming and going from Gibraltar is cheap. The country runs a territorial system (foreign income stays foreign), and there's no exit tax on departure. You leave with what you came in with, plus whatever you earned abroad while you were here.
Will Gibraltar protect your privacy?
PARTLY. Gibraltar has signed most of the standard exchange frameworks and operates a public corporate registry. Financial accounts are reported to your home tax authority, and your shareholdings are visible to anyone. Privacy is shallow on both axes.
Is Gibraltar itself a liability?
YES. Gibraltar sits on multiple major blacklists. Counterparties routinely apply anti-abuse rules, higher withholding, or refuse the transaction entirely. The jurisdiction itself is the risk, regardless of the substance of what you're doing inside it.
Will you feel free in Gibraltar?
Not enough data to assess civil liberties and financial freedom in Gibraltar.
Other jurisdictions worth comparing
Picked by similarity of strategic profile to Gibraltar. No editorial ranking — neighbours in the same scoring space.