Country tax profile · 2026
Gibraltar inheritance tax
None
inheritance & estate tax
How Gibraltar treats inheritance
No inheritance tax, estate duty or death duties No tax on transfers to spouse or children
✓ Gibraltar levies no inheritance or estate tax, your heirs receive the estate intact.
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
141 of 197 countries we track have no inheritance or estate tax. 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 inheritance tax FAQ
What is the inheritance tax rate in Gibraltar?
No inheritance tax, estate duty or death duties No tax on transfers to spouse or children