Country tax profile · 2026
Gibraltar capital gains tax
None
capital gains tax for individuals
How Gibraltar treats capital gains
0% (no capital gains tax)
✓ Gibraltar does not tax capital gains for individuals, a major draw for investors and founders selling equity.
Compiled by MyNomadWorld for Gibraltar and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Gibraltar compares
57 of 197 countries we track have no capital gains tax for individuals. Gibraltar is one of them.
Who is a tax resident of Gibraltar?
Resident if present 183 days in a tax year, or over 300 days in aggregate across three consecutive years of assessment. Territorial system: only Gibraltar-accrued/derived income taxed.
Related Gibraltar taxes
Moving to Gibraltar?
Get matched with a vetted Gibraltar tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Gibraltar capital gains tax FAQ
What is the capital gains tax rate in Gibraltar?
0% (no capital gains tax)