Business & Economy

A Pro-Business Jurisdiction With Global Reach

Gibraltar is one of Europe's most business-friendly territories. With a 15% corporate tax rate, no VAT, no capital gains tax, and a common-law legal system based on English law, the Rock has attracted over 30,000 registered companies across financial services, iGaming, fintech, and maritime sectors.

Why Businesses Choose Gibraltar

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15% Corporate Tax

A flat 15% corporate tax rate on profits accrued in or derived from Gibraltar (territorial basis). No capital gains tax, no wealth tax, and no inheritance tax.

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No VAT

Gibraltar has no value-added tax. A new Transaction Tax (not VAT) takes effect in April 2026, levied only at the point of importation with zero-rated essentials including food, medicines, and books.

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English Common Law

Gibraltar's legal system is based on English common law, providing a familiar and predictable framework for UK and international businesses.

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Strategic Location

At the gateway to the Mediterranean, Gibraltar is set to join the Schengen area under a historic 2025 UK-EU agreement, with land border controls expected to be removed in early 2026.

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World-Class Regulation

The Gibraltar Financial Services Commission (GFSC) provides robust regulatory oversight. Gibraltar was the first jurisdiction in the world to introduce a dedicated DLT (blockchain) regulatory framework in 2018.

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English-Speaking

English is the official language and Gibraltar uses the British pound. Business culture is familiar to UK professionals, with many locals also speaking Spanish.

Key Business Sectors

iGaming & Online Betting

Gibraltar is one of the world's leading jurisdictions for online gaming, with 54 licensed remote gambling operators accounting for over 30% of GDP and 3,400+ jobs. Major operators headquartered or licensed here include Evoke (888, William Hill), Entain (Ladbrokes, Coral), bet365, BetVictor, Betfred, and Lottoland. The new Gambling Act 2025, effective October 2025, modernises the regulatory framework with a formal Gambling Authority. Browse current iGaming salaries and open roles on Careers Gibraltar.

Financial Services

Gibraltar is an established international finance centre regulated by the GFSC, with key sub-sectors including insurance, fund management, banking, pensions, and private client services. The Gibraltar Authorisation Regime allows Gibraltar-licensed financial institutions to provide services directly into the UK market. The territory has a strong reputation for insurance licensing and private wealth management.

Fintech & Blockchain

Gibraltar's DLT Regulatory Framework, launched in January 2018, was one of the first in the world specifically designed for distributed ledger technology businesses. Regulated by the GFSC under a principles-based approach, it has attracted companies like Xapo Bank, Tap Global, and LMAX. In October 2025, the framework was expanded to cover Virtual Asset Arrangements (VAAs).

Maritime & Shipping

The Port of Gibraltar is the largest bunkering port in the Mediterranean, providing fuel to commercial shipping passing through the Strait. The maritime sector includes ship registration, ship management, and marine services, contributing significantly to the territory's economy.