Europe · Iberia
Gibraltar
A capped-tax British jurisdiction on the Spanish border that just repriced itself upward: from June 2026 Category 2 demands GBP 5m of net worth, and from 15 July 2026 the UK-EU treaty removes the land frontier with Spain — remaking Gibraltar's connectivity and its appeal simultaneously.
Tax position
- Income tax (top)
- two systems: the Allowance Based System (up to 39% on higher bands) or the Gross Income Based System (top marginal band around 25–28%); taxpayers take whichever is lower
- Capital gains
- none
- Wealth tax
- none
- Inheritance tax
- none — no estate duty
- Special regime
- Category 2 (assessable income capped at GBP 118,000) and HEPSS (capped at GBP 160,000)
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Is Gibraltar actually right for your family?
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