Unique. Exclusive.




Gibraltar is the only British overseas territory that is part of the European Union, although it is not part of the customs union and is not a member in its own right. Gibraltar has certain exemptions resulting in a low tax jurisdiction and a judicial system based on English law with minor modifications to suit its location and EU exemptions.

Gibraltar’s educational system follows the UK curriculum from primary and secondary schooling through to a college of further education.


Gibraltar has a growing and diverse local economy and is a major tourist destination. Over the last few years it has established itself as a centre for financial, legal and insurance services including well established and growing gaming and shipping sectors.


From sandy beaches to beautiful nature trails, an array of sporting and leisure facilities, Gibraltar has a lot to offer. An established high street offers goods and produce from the UK, Spain and Morocco through a wide range of independent shops, UK high street chains and UK supermarket. In addition two marinas offer a wide range of bars and restaurants as does the town centre itself.

Within a 30 minute drive of the border with Spain are numerous world class golf courses complementing the wide range of sporting facilities within Gibraltar.

Tax & Financial

Attractive Fiscal benefits:

• Very low tax rates for High Net Worth Individuals (Category 2)
• VAT exempt
• Exempt and Non Taxable Income on Capital Gains, Inheritance, Estate, Gift, Wealth, Occupational Pension Income for persons aged 60+
• Double Taxation Arrangements
• Low Corporation Tax

For up to date information, visit this site: www.gibraltar.gov.gi/taxation

Income Tax Calculator

    Enter Income (£)
    Approximate Income Tax Payable for 2012
      UK (£)  
    Gibraltar - Cat2 Status )




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