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 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.

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


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

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