Gibraltar tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Gibraltar tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 30 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Gibraltar | 39%* | 0%† | 39%* | 0%† | 39%* | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. dividends, rent: from Gibraltar Income Tax Office, read 10 November 2026. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Gibraltar profile carries an accepted source for it.
† This figure rests on a PwC, EY tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Gibraltar?
Provisionally 39%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Allowance Based System top 39%; Gross Income Based System top band 28%; lower of the two applies.
How are capital gains taxed in Gibraltar?
Gibraltar does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Gibraltar?
The top rate is 39% (provisional) on dividends and 0% on interest. A provisional figure is from a Gibraltar Income Tax Office summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 39% (provisional).
How is crypto taxed in Gibraltar?
In our model Gibraltar does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no tax on capital gains in Gibraltar (property exception for 5+ properties from 2025).
Does Gibraltar tax foreign income?
Generally no. Gibraltar taxes income from sources in Gibraltar. Income from abroad is generally outside the tax, with exceptions.
Does Gibraltar have a wealth tax?
No. Gibraltar has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Gibraltar have an exit tax for individuals?
No. In our model Gibraltar does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Gibraltar have?
Our profiles list 2 regimes: Category 2 Individual (Cat 2) - HNWI Regime; HEPSS - High Executive Possessing Specialist Skills. Each has its own conditions.
When do you become tax resident in Gibraltar?
The Gibraltar day test (183 days in the July-to-June tax year, or over 300 across three consecutive tax years): 183 days in one July-to-June year, or over 300 in three consecutive years. A future three-year total and an applicable treaty can affect the final position. Special tax arrangements need separate review.
Residence decides whether Gibraltar taxes you on these rates. See the Gibraltar day-count test and count your own days.
Sources
The Gibraltar profile cites 8 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- High Executive Possessing Specialist Skills Rules 2008 · official, retrieved 2026-11-03
- Rates of Tax Rules 1989, rule 3A · official, retrieved 2026-11-03
- Social Insurance Contribution Class WEF 01/07/2026 · official, retrieved 2026-11-03
- Government of Gibraltar - Income Tax Office · official, retrieved 2026-04-30
- Government of Gibraltar - Qualifying Individuals (Cat 2 + HEPSS) · official, retrieved 2026-04-30
- Income Tax Act 2010 (Gibraltar) - current consolidation · official, retrieved 2026-04-30
- PwC Worldwide Tax Summaries - Gibraltar (Individual - Taxes on personal income) · summary, retrieved 2026-04-30
- EY - Gibraltar Tax Facts 1 July 2025 to 30 June 2026 · summary, retrieved 2026-04-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Gibraltar with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Gibraltar side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Greece, Ireland, Isle of Man, Iceland, Italy, Jersey.