Taxes
How high are the corporate income tax in Gibraltar?
The corporate income tax in Gibraltar is 10% on every income sourced within Gibraltar.
- This means that every income produced outside of Gibraltar is exempt of taxation
- Gibraltar doesn't have a capital gains tax nor a withholding tax (taxation of dividends)
What Double-tax treaties has Gibraltar?
Gibraltar doesn't have any double taxation agreement.
In 2021, Gibraltar has tax information exchange agreement with the following countries:
Australia, Austria, Belgium, Denmark, Faroe Islands, Finland, France, Germany, Greece, Greenland, Guernsey, Iceland, India, Ireland, Italy, Malta, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, South Africa, Sweden, Turkey, United Kingdom, United States of America
Gibraltar participates in OECD's Automatic Exchange of Information (AEOI).