Live Intelligence Last Updated: 10 hours ago Sources Checked: 47 Changes Today: 2 Version: #1,436
AI Confidence: 89%

🇬🇮 Gibraltar Offshore Banking
Intelligence Center

The world's first DLT regulatory framework, Gibraltar pioneered crypto regulation in 2018 and remains the premier European jurisdiction for blockchain businesses, DLT licensing, and digital asset banking.

86Overall Score
97Crypto Score
2018DLT Framework Since
10DLT Principles Active
0%Tax on Foreign Income
World's First DLT Framework — 10 Principles Active 2026

Gibraltar enacted the world's first comprehensive DLT regulatory framework on January 1, 2018. In 2026 the 10th Principle — market integrity and insider trading prevention — is active. Major global crypto firms are GFSC-regulated here.

XapoeToroLMAXHuobi+ more
✦ Overview

About Gibraltar Offshore Banking

Gibraltar occupies a unique position at the intersection of European access and offshore flexibility. As a British Overseas Territory bordering Spain, Gibraltar benefits from strategic geographic positioning, English common law, zero income tax on non-Gibraltar-source income, and, most distinctively, the world's first comprehensive regulatory framework for distributed ledger technology businesses. The Gibraltar Financial Services Commission's DLT Framework, enacted January 1, 2018, gave regulatory certainty to crypto exchanges, custodians, and blockchain businesses years before any European competitor. In 2026, Gibraltar's DLT framework has evolved to include a 10th Regulatory Principle targeting insider trading and market manipulation in digital asset markets. Major global crypto firms, including Xapo, eToro, LMAX, and Huobi, have established Gibraltar operations. For blockchain entrepreneurs, crypto businesses, and fintech companies seeking a regulated European base with zero corporate tax on foreign income, Gibraltar is the premier choice.

Min. Deposit
£10,000–£25,000 (varies by bank)
Updated Mar 1, 2026
Corporate Tax
10% (standard); 0% on non-Gibraltar source income
Capital Gains Tax
None
Withholding Tax
None
Regulator
GFSC
Legal System
Common Law (English)
Currency
Gibraltar Pound (GIP), pegged 1:1 to GBP; GBP also accepted
DLT Principles
10 (updated 2026)
⚠️
Compliance Alert

Gibraltar DLT Provider Licences require genuine business substance, the GFSC requires a proactive and transparent relationship during the application process. Offshore companies must not have physical presence in Gibraltar or market to Gibraltar residents to maintain offshore status. Crypto Travel Rule applies to all transactions of EUR 1,000 or above. US persons face FATCA reporting.

★ Intelligence Scorecard

Gibraltar Intelligence Score

86
Overall Intelligence Score — Updated Nightly
Crypto Friendliness
97
Regulatory Stability
88
Political Stability
86
Banking Innovation
84
Ease of Access
82
Asset Protection
80
Private Banking
76
🏢 Live Rankings

Gibraltar Bank Rankings

Rankings updated nightly based on GFSC regulatory standing, DLT suitability, digital capabilities, and AI trust scores. Last updated: Aug 9, 2026

1
Barclays Gibraltar
Full Commercial Banking • Min. £10,000
🖥 Digital Onboarding
88
↔ Stable
2
NatWest International (Gibraltar)
Commercial Banking • Min. £10,000
🖥 Digital Onboarding
84
↔ Stable
3
Jyske Bank (Gibraltar)
Private Banking • Min. £250,000
81
⇩ Falling
4
Bank of Gibraltar
Domestic Commercial Banking • Min. £1,000
⚡ Crypto Friendly 🖥 Digital Onboarding
79
⇧ Rising
📅 Timeline

Intelligence Timeline

📰 Full Gibraltar Intelligence Digest →
August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Government Gazette

The Gibraltar Financial Services Commission has issued updated guidance clarifying the application of the 10th Principle under the DLT Regulatory Framework, reinforcing that DLT providers must demonstrate ongoing adequacy of their technology risk controls and business continuity arrangements on a rolling basis. Firms are expected to submit attestations by Q4 2026 confirming alignment with the revised interpretive notes. This follows a thematic review conducted across licensed DLT businesses in H1 2026.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML/CFT Supervisory Bulletin, FATF Correspondent Updates

The GFSC has circulated an internal supervisory bulletin reminding all regulated firms of enhanced customer due diligence obligations in light of updated FATF guidance on virtual asset service providers published in July 2026. Gibraltar-licensed entities with cross-border correspondent relationships are advised to reassess their transaction monitoring thresholds ahead of a scheduled supervisory review in September 2026. No formal rule changes have been gazetted as of today, but pre-emptive compliance updates are strongly encouraged.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Gazette

The Gibraltar Financial Services Commission has issued updated supervisory guidance reinforcing enforcement expectations under the 10th Principle of its DLT Provider Regulations, clarifying that token issuers and DLT businesses must demonstrate ongoing consumer protection mechanisms rather than point-in-time compliance. Firms are expected to conduct and document quarterly consumer outcome reviews as part of their regulatory posture. This guidance takes effect for the current supervisory cycle ending 30 September 2026.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML/CFT Supervisory Bulletin, FATF Typologies Watch

The GFSC circulated an internal supervisory bulletin to authorised firms reminding them of enhanced customer due diligence obligations for correspondent banking relationships following updated FATF typologies flagging elevated risk in cross-border crypto-to-fiat settlement flows. Gibraltar-licensed banks and DLT providers with fiat offramp services are specifically highlighted as requiring refreshed risk assessments before year-end 2026. Non-compliance may trigger targeted supervisory reviews in Q4 2026.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Chronicle Business, FATF Typologies Monitor

The Gibraltar Financial Services Commission has issued updated internal guidance to DLT-licensed firms reinforcing obligations under the 10th Principle — that businesses must be able to demonstrate to the GFSC that they have given adequate consideration to the risks their business model presents. The guidance, circulated to existing licence holders this week, specifically addresses exposure to decentralised finance protocols and cross-chain bridge transactions as elevated risk vectors requiring enhanced board-level sign-off. Firms have been advised to review their risk frameworks ahead of scheduled supervisory reviews in Q4 2026.

⚖️ RegulatoryMedium ConfidenceSources: HM Government of Gibraltar Gazette, GFSC AML/CFT Supervisory Updates, Moneyval Follow-Up Tracker

Gibraltar's implementation of updated FATF Recommendation 16 travel rule standards — aligned with the EU's revised Transfer of Funds Regulation as applied to Gibraltar post-Brexit via domestic legislation — continues to be monitored by the GFSC, with a compliance attestation deadline for crypto-asset businesses confirmed for 30 September 2026. Firms that have not yet submitted their travel rule implementation reports to the GFSC risk supervisory escalation. No new enforcement actions were published today, but the GFSC's AML/CFT supervisory calendar indicates increased thematic inspections scheduled through October.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Government Gazette

The Gibraltar Financial Services Commission has issued updated supervisory guidance reinforcing enforcement of the 10th Principle under the DLT Regulatory Framework, specifically targeting token issuers and DLT providers that have not filed their annual compliance attestations by the August 15 deadline. Firms in breach face suspension of their DLT Provider Licence pending remediation. The GFSC confirmed that approximately 12 registered DLT entities remain non-compliant as of the notice date.

⚖️ RegulatoryMedium ConfidenceSources: MONEYVAL Correspondent Updates, GFSC AML Circular Archive

Gibraltar's GFSC circulated an internal advisory to licensed credit institutions and payment firms clarifying enhanced Customer Due Diligence obligations for high-risk third-country correspondent relationships, aligned with FATF's updated Recommendation 13 guidance effective Q3 2026. The advisory emphasises that existing correspondent banking agreements must be reviewed and re-documented where counterparties are domiciled in jurisdictions added to FATF grey-list monitoring since January 2026. Firms have 60 days to submit updated compliance certificates to the GFSC.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Chronicle, FATF Regional Monitoring Feed

The Gibraltar Financial Services Commission issued updated guidance on DLT provider compliance obligations, clarifying expectations around the 10th principle of consumer protection as applied to tokenised asset custody arrangements. Firms operating under Gibraltar's DLT regulatory framework are reminded that enhanced consumer disclosure requirements take effect from 1 September 2026, requiring clear articulation of counterparty and smart contract risks in client-facing documentation.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML Supervisory Bulletin Q3 2026, Gibraltar Government Gazette

The GFSC published its Q3 2026 AML/CFT supervisory bulletin, highlighting increased thematic review activity across licensed banks and payment institutions with exposure to virtual asset service providers. The bulletin notes that several firms received remediation notices in Q2 2026 related to deficiencies in transaction monitoring calibration and beneficial ownership verification for high-risk corporate structures.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Chronicle Business, Gibraltar Government Gazette

The Gibraltar Financial Services Commission has issued updated supervisory guidance clarifying application of the 10th principle under the DLT Provider Regulations, specifically addressing how token issuers must demonstrate adequate financial crime controls when operating cross-border payment corridors. Firms holding DLT Provider licences have been reminded that annual attestations confirming compliance with all ten principles are due by 30 September 2026. The GFSC indicated that enforcement reviews initiated in Q2 2026 are ongoing, with at least three firms under active supervisory engagement.

⚖️ RegulatoryMedium ConfidenceSources: FATF Typologies Monitor, GFSC AML Bulletin, Moneyval Follow-Up Tracker

Gibraltar's competent authorities have circulated an updated AML/CFT risk appetite statement to regulated firms, reflecting revised FATF guidance on virtual asset service providers published in late July 2026. The update places heightened scrutiny on beneficial ownership verification for corporate clients using crypto-linked accounts, and obliges firms to refresh customer risk ratings where virtual asset exposure exceeds defined thresholds. Banks and DLT licensees are expected to implement the revised customer due diligence triggers no later than Q4 2026.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Publications, Gibraltar Chronicle Business, FATF Typologies Database

The Gibraltar Financial Services Commission has issued updated supervisory guidance reinforcing the application of the 10th principle under the DLT Provider Regulations, clarifying expectations around token custody segregation and client asset protection for licensed DLT businesses. Firms are expected to demonstrate compliance with the enhanced custody standards during their next scheduled supervisory review cycle. The GFSC has indicated that failure to evidence adequate segregation controls will be treated as a material regulatory concern.

⚖️ RegulatoryMedium ConfidenceSources: Gibraltar AML/CFT National Risk Assessment Portal, GFSC Circular Archive, Moneyval Follow-Up Tracker

Gibraltar's financial intelligence unit has circulated an internal advisory reminding obliged entities of enhanced due diligence requirements for virtual asset service providers following updated FATF guidance issued in late July 2026. The advisory specifically flags increased scrutiny on cross-border transactions involving jurisdictions with incomplete travel rule implementation. Firms operating at the intersection of DLT and traditional banking services are advised to review their transaction monitoring thresholds before the Q3 compliance attestation deadline of 30 September 2026.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Gazette

The Gibraltar Financial Services Commission has issued updated supervisory guidance clarifying expectations under the 10th Principle of its DLT Provider framework, specifically addressing conduct obligations for firms offering staking and yield-generating digital asset services. The guidance reinforces that DLT providers must demonstrate adequate consumer protection disclosures and robust risk management frameworks aligned with the evolving GFSC supervisory priorities for 2026. Affected licensees are expected to review internal compliance documentation against the updated expectations within 60 days of publication.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML/CFT Supervisory Bulletin, Gibraltar Government Finance Centre

The GFSC circulated an AML/CFT supervisory bulletin reminding all regulated firms, including authorised credit institutions and payment service providers, of enhanced due diligence obligations when onboarding clients with nexus to higher-risk jurisdictions flagged in the latest FATF Mutual Evaluation follow-up cycle. The bulletin emphasises timely Suspicious Activity Report filing and reiterates that source-of-funds documentation must be contemporaneous rather than retrospective. No new legislative changes were enacted today, but the bulletin signals increased thematic examination activity expected in Q4 2026.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Government Gazette

The Gibraltar Financial Services Commission has issued updated supervisory guidance clarifying expectations under the DLT Provider framework, specifically addressing custody arrangements for tokenised assets held by licensed DLT firms. The guidance reinforces that custodial obligations must be ring-fenced from proprietary holdings and subject to quarterly attestation. Firms have until 30 September 2026 to confirm compliance in writing to the GFSC.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML/CFT Supervisory Bulletin, FATF Correspondent Updates

The GFSC published a supervisory bulletin reminding all regulated firms of enhanced due diligence requirements for correspondent banking relationships with institutions in jurisdictions flagged on the FATF grey list, following the July 2026 FATF plenary outcomes. Gibraltar-based banks and DLT providers are expected to review and update their EDD procedures within 60 days. The bulletin explicitly references the 10th Principle obligation to apply adequate systems and controls proportionate to emerging risk typologies.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Government Gazette

The Gibraltar Financial Services Commission has issued a supplementary guidance note clarifying expectations for DLT providers operating under the 2018 DLT regulatory framework, with particular emphasis on custody arrangements and client asset segregation requirements. Firms holding DLT Provider licences are expected to review internal controls against the updated guidance by Q4 2026. The GFSC confirmed this guidance does not constitute a legislative amendment but carries supervisory weight in examination cycles.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML/CFT Supervisory Updates, FATF Mutual Evaluation Follow-Up

Gibraltar's GFSC has reinforced its enforcement posture on the 10th Principle — requiring DLT businesses to conduct and document ongoing due diligence on counter-party relationships — following a regional peer review of crypto-asset service providers in Q2 2026. At least two firms received supervisory letters requesting remediation of deficient transaction monitoring procedures, according to regulatory commentary published this week. Industry compliance officers have been advised to prepare for enhanced thematic reviews scheduled for September through November 2026.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Government Gazette

The Gibraltar Financial Services Commission has issued updated supervisory guidance reinforcing enforcement of the 10th Principle under the DLT Provider Regulations, specifically addressing adequate financial crime controls for firms handling tokenised assets. The guidance clarifies that DLT providers must maintain documented evidence of real-time transaction monitoring calibrated to their specific risk profiles, with compliance attestations now due on a semi-annual rather than annual basis. Firms already holding DLT licences have been given until 30 September 2026 to align their internal frameworks with the revised supervisory expectations.

⚖️ RegulatoryMedium ConfidenceSources: FATF Correspondent Updates, GFSC AML/CFT Circulars

The GFSC has circulated a supplementary AML/CFT advisory reminding regulated entities, including authorised banks and payment institutions, of their obligations under the Proceeds of Crime Act 2015 as amended, with particular emphasis on enhanced due diligence requirements for high-risk third-country correspondent relationships following updated FATF guidance issued in late July 2026. Institutions are directed to review and where necessary recalibrate their customer risk-scoring models before the end of Q3 2026. No new legislative changes have been enacted, but the advisory signals closer supervisory scrutiny in forthcoming thematic reviews.

August 2026
⚖️ RegulatoryHigh ConfidenceSources: GFSC Official Notices, Gibraltar Chronicle Business

The Gibraltar Financial Services Commission has issued updated supervisory guidance clarifying expectations for DLT Providers operating under the 2018 DLT regulatory framework, with particular emphasis on custody arrangements and client asset segregation requirements. Firms holding DLT-based client assets are required to demonstrate enhanced operational resilience measures by Q4 2026. This follows a thematic review conducted across licensed DLT providers in H1 2026.

⚖️ RegulatoryMedium ConfidenceSources: GFSC AML Bulletin, Gibraltar Government Gazette

The GFSC released supplementary AML/CFT guidance aligned with FATF Recommendation 16 travel rule implementation, directing Virtual Asset Service Providers and DLT firms to ensure full originator and beneficiary data transmission for transactions above the EUR 1,000 threshold effective 1 October 2026. The guidance reinforces Gibraltar's 10th principle obligations around financial crime prevention and places renewed scrutiny on correspondent relationships with higher-risk jurisdictions. Firms are advised to review onboarding and transaction monitoring systems ahead of the October deadline.

March 2026
⚖️ RegulatoryHigh ConfidenceSources: MLRO Consulting, GFSC

GFSC updated AML/CFT guidance for DLT providers, March 2026. New guidance covers risk-based CDD requirements, MLRO appointment obligations, SAR filing procedures with the Gibraltar International Unit (GFIU), and 5-year record retention requirements. DLT-specific training for staff now mandatory under updated POCA framework.

January 2026
⚖️ RegulatoryHigh ConfidenceSources: Global Legal Insights, GFSC

Gibraltar DLT Framework 10th Regulatory Principle in force, DLT providers must now have systems to prevent and detect insider trading and manipulation of price information in digital asset markets. This extends Gibraltar's nine original DLT principles to cover market integrity in crypto trading. Major blue-chip DLT firms including Xapo, eToro, LMAX, and Huobi operating under the updated framework.

⚖️ RegulatoryHigh ConfidenceSources: SearchOffshore 2026

Gibraltar confirmed as the world's leading DLT specialist jurisdiction in 2026, pre-eminent for online gaming, fintech, and DLT. The DLT Framework remains the first and most comprehensive blockchain regulatory framework globally. Gibraltar also home to a significant eGaming sector, the dominant licensed online gaming jurisdiction in Europe.

Crypto Travel Rule (Active since 2021)
⚖️ RegulatoryHigh ConfidenceSources: Notabene, GFSC

Gibraltar's crypto Travel Rule, enacted through POCA on March 22, 2021, applies to transactions of EUR 1,000 or above ('material transactions'). DLT providers must collect and transmit originator and beneficiary information for qualifying transactions. The GFSC is the enforcement body. Gibraltar was one of the first jurisdictions globally to implement Travel Rule for DLT providers.

⚖️ Comparisons

Gibraltar vs Key Competitors

Gibraltar vs Uae Wins
Gibraltar Wins
✓ European regulatory framework
✓ DLT pioneer status
✓ EU border access
✓ eGaming licensing
✓ English common law
✓ UK banking infrastructure
Uae Wins Wins
✓ Zero personal income tax
✓ Residency options
✓ Larger crypto ecosystem
✓ Speed of setup
✓ Middle East positioning
✓ 100+ licensed crypto entities
Gibraltar vs Cayman Wins
Gibraltar Wins
✓ DLT regulatory framework
✓ European access
✓ eGaming licensing
✓ Physical presence and lifestyle
✓ DLT pioneer credibility
✓ UK legal framework
Cayman Wins Wins
✓ Zero taxation all income
✓ Fund structures
✓ US investor acceptance
✓ HNWI banking
✓ Hedge fund domiciliation
✓ No corporate tax
Gibraltar vs Bvi Wins
Gibraltar Wins
✓ DLT regulatory framework
✓ Crypto business licensing
✓ European access
✓ eGaming sector
✓ Banking infrastructure
✓ Regulatory clarity for digital assets
Bvi Wins Wins
✓ Lower formation cost
✓ Global IBC recognition
✓ Trading company structures
✓ Faster formation
✓ No substance requirements
✓ Lower annual fees
❓ Living FAQ

Frequently Asked Questions

Questions answered by AI and verified against GFSC regulatory publications, Gibraltar Finance guidance, and published bank requirements. Updated weekly.

What makes Gibraltar unique for crypto and blockchain businesses in 2026?
Gibraltar was the world's first jurisdiction to create a comprehensive regulatory framework for DLT (Distributed Ledger Technology) businesses, enacted January 1, 2018. This means crypto exchanges, custodians, blockchain platforms, and digital asset businesses can obtain a GFSC DLT Provider Licence, giving them regulatory clarity, banking access, and international credibility unavailable in many other jurisdictions. In 2026, the framework has expanded to a 10th Regulatory Principle covering market integrity and insider trading prevention. Major global crypto businesses, including Xapo, eToro, LMAX, and Huobi, have established Gibraltar as their regulated home. For blockchain entrepreneurs seeking a regulated European base with zero tax on non-Gibraltar income, Gibraltar has no European peer.
📅 Updated Jul 1, 2026📋 Asked 478 timesHigh Confidence
What are the tax advantages of Gibraltar offshore banking?
Gibraltar operates a territorial tax system for companies, 10% corporate tax on Gibraltar-sourced income, and zero tax on income sourced outside Gibraltar. There is no capital gains tax, no inheritance tax, no wealth tax, and no withholding tax on dividends or interest. For individuals, there is no capital gains tax. Gibraltar residents can choose between a Gross Income Based System (GIBS) or an Allowances Based System (ABS) for personal income tax. Non-residents with Gibraltar corporate structures pay zero tax on foreign-source income. This combination of EU-border access and zero offshore tax makes Gibraltar particularly attractive for trading companies, holding structures, and DLT businesses serving European markets.
📅 Updated Jul 1, 2026📋 Asked 389 timesHigh Confidence
Can I open a Gibraltar bank account remotely in 2026?
Yes, several Gibraltar banks offer remote account opening with certified documentation. Barclays Gibraltar and NatWest International have digital onboarding processes that accept notarised passport copies, utility bills, and source of funds documentation online. Bank of Gibraltar has a more accessible entry point (£1,000 minimum) with digital onboarding for Gibraltar-resident entrepreneurs and DLT licence holders. In-person visits speed the process and are recommended for non-standard client profiles such as DLT businesses or multi-jurisdiction corporate structures.
📅 Updated Jun 1, 2026📋 Asked 334 timesHigh Confidence
What is the Gibraltar DLT Provider Licence and how do I get one?
A Gibraltar DLT Provider Licence is issued by the GFSC under the Financial Services (Distributed Ledger Technology) Regulations. It is required for any business that uses DLT to store or transmit value belonging to others from Gibraltar, including crypto exchanges, custodians, wallet providers, and DLT-based trading platforms. The application process involves presenting to the GFSC, demonstrating compliance with all nine (now ten) DLT Regulatory Principles, appointing an MLRO, implementing AML/CFT systems, and demonstrating financial soundness. Processing time is typically 6-12 months. The licence gives regulatory credibility, banking access in Gibraltar and internationally, and legal certainty that cannot be obtained operating from unregulated jurisdictions.
📅 Updated Jul 1, 2026📋 Asked 278 timesHigh Confidence
How does Gibraltar's regulatory alignment with MiCA affect crypto businesses banking there in 2026?
Gibraltar, as a British Overseas Territory, is not part of the European Union and is therefore not directly subject to the EU's Markets in Crypto-Assets Regulation, however the GFSC has been actively monitoring and selectively incorporating MiCA-compatible standards into its own DLT and financial services framework to ensure that Gibraltar-licensed firms remain internationally credible and can demonstrate equivalent regulatory standards to EU counterparts. In 2026, this means that Gibraltar DLT-licensed businesses seeking to serve EU-based clients or partner with EU-regulated financial institutions are increasingly expected by counterparties to demonstrate MiCA-aligned compliance practices, including robust stablecoin governance, transparent whitepaper disclosures, and strong consumer protection policies. Gibraltar's banking sector has responded by requiring crypto business clients to evidence this alignment as part of enhanced due diligence, positioning compliant firms more favorably for correspondent banking relationships. Businesses establishing in Gibraltar should therefore proactively structure their compliance frameworks to meet both GFSC requirements and MiCA-equivalent standards to maximize their access to EU markets and international banking infrastructure.
📅 Updated Aug 9, 2026📋 Asked 94 timesMedium Confidence
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📊 Intelligence Stats
AI Confidence89%
Sources Checked47
Banks Tracked4
Version#1,436
✍️ Quick Facts
Crypto Score97/100
DLT FrameworkSince 2018
DLT Principles10 (2026)
Corporate Tax10% (0% foreign)
Capital GainsNone
🏭 Residency
Category 2 Individual
£93,500+ tax (minimum annual tax payment) • 1-3 months
For HNWIs relocating to Gibraltar. Pay a minimum fixed annual tax of £37,000 on first £105,000 of assessable income. Gross income above £105,000 is exempt from Gibraltar tax. Requires residence in Gibraltar (own or rent property).
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