Gibraltar
No capital gains tax, no VAT for individuals. Crypto businesses face 12.5% corporate tax. Clear regulatory framework via Financial Services Commission.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
0% for individuals
Mining
0% for individuals; corporate rate for businesses
DeFi
0% for individuals
NFTs
0% for individuals
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No capital gains tax exists in Gibraltar regardless of holding period
Regulation & Residency
Regulatory Body
Gibraltar Financial Services Commission (GFSC)
Residency Requirement
Category 2 status for HNWIs (min £2M net assets); or employment
Reporting Requirements
Moderate; DLT Provider licensing required for businesses
Citizenship & Residency Path
Category 2 residency for high-net-worth; no direct citizenship path (British Overseas Territory)
Notable Conditions
- →No capital gains tax and no VAT exist in Gibraltar at all
- →12.5% corporate tax for crypto businesses (low by European standards)
- →DLT regulatory framework since 2018 - one of world's first
- →Quick company registration process
- →British Overseas Territory; uses GBP
- →Small territory with limited local market
Living & Lifestyle
Cost of Living
High
Banking Access
Good
Quality of Life
High
Lifestyle Scores