Why Choose Gibraltar for Company Formation?
Gibraltar offers a combination few jurisdictions match: an English common-law company regime, a low territorial corporate tax, no VAT, and a regulator with a long track record in gaming, distributed-ledger technology, and insurance. It is a British Overseas Territory with full fiscal autonomy, so it sets its own tax and company law independently of both the United Kingdom and the European Union.[1] For operators who want a credible, recognised base outside the EU but built on familiar English-law foundations, it is a serious option.
An English-Law Base Outside the EU
A Gibraltar company is governed by the Companies Act 2014, which tracks the modern UK Companies Act closely, so its memorandum, articles, and officer structure are familiar to international counsel, banks, and auditors.[3] It sits outside the EU single market (see Post-Brexit Status), and is supervised by the Gibraltar Financial Services Commission (GFSC), which authorised one of the earliest purpose-built crypto frameworks in Europe.
Credible, Not Cut-Price
Gibraltar is not the cheapest place to incorporate, and this page will not pretend it is. Its value is credibility per pound: a recognised English-law domicile, a deep professional-services base, and a tax model that is genuinely territorial rather than a paper exemption. The honest positioning is a reputable company that can bank, license, and defend its substance, not a disposable shell bought on price.
Gibraltar’s Post-Brexit Status
The single most misunderstood fact about Gibraltar is its constitutional position. It is a British Overseas Territory, not part of the United Kingdom and not part of the European Union. It has its own parliament, its own courts, and full fiscal autonomy, which is why it sets a corporate tax and company law distinct from both London and Brussels.[1] Gibraltar left the EU alongside the UK on , so it no longer benefits from single-market passporting.
| Dimension | Position (as of ) |
|---|---|
| Constitutional status | British Overseas Territory; self-governing with fiscal autonomy[1] |
| EU membership | Left the EU with the UK on ; no single-market passport[6] |
| UK relationship | Not part of the UK for tax; separate company and tax law[1] |
| EU-UK treaty on Gibraltar | Text finalised 2025; provisional application from [6] |
| Border & customs (under treaty) | Free circulation of goods and people with the EU; customs union with the EU[6] |
| VAT | None; treaty caps transaction tax at no lower than the lowest EU VAT rate[6] |
The Gibraltar Limited Company
The private company limited by shares, under the Companies Act 2014,[3] is the vehicle behind the overwhelming majority of Gibraltar structures and the one almost every licensed gaming, fintech, or crypto applicant ultimately uses.[4] The alternatives below exist, but for an operating or holding company the Ltd does everything they do with less capital and governance overhead.
Definition: Private Company Limited by Shares (Ltd)
The Gibraltar Ltd is a private limited-liability company governed by the Companies Act 2014, whose framework tracks the modern UK Companies Act. A single subscriber suffices, there is no meaningful minimum paid-up capital (an authorised capital of GBP 100 to 2,000 is conventional), and it needs at least one director and a separate company secretary, who cannot be the same person. Shareholder liability is limited, the name must end in “Limited” or “Ltd”, and the company is the eligible vehicle for a Gibraltar distributed-ledger, gaming, payments, or insurance licence.
- No meaningful minimum paid-up capital. A single share suffices; an authorised capital of GBP 100 to 2,000 is conventional.[4]
- One director minimum and a separate company secretary, who cannot be the same person; corporate officers are permitted.[3]
- One subscriber to constitute; 100% foreign ownership permitted with no nationality restriction.[4]
- Companies Act 2014 model articles apply by default; the name must end in “Limited” or “Ltd”.[3]
Alternatives to the Ltd
| Entity | Min. Capital | Used For |
|---|---|---|
| Private Company Limited by Shares | None in practice | The standard vehicle for trading, holding, and licensed structures |
| Public Company Limited by Shares | GBP 20,500 authorised[3] | Public offers and listings; at least two directors and 25% of nominal capital paid up |
| Company Limited by Guarantee | None | Non-profit, membership, and club structures; no share capital[3] |
| Protected Cell Company (PCC) | Sector-specific | Insurance and fund structures segregating assets across cells |
| Branch of an overseas company | None | Registered presence of a foreign parent; files the parent’s constitution[3] |
| Limited Partnership | n/a | Fund and investment structures; taxed at partner level |
Formation Process
A Gibraltar company is incorporated by filing with Companies House Gibraltar, in practice through a licensed local corporate service provider.[5] A physical Gibraltar registered office is mandatory, but the founder rarely needs to travel; remote formation is standard. The genuine bottleneck is not the registry, it is banking, which should run as a parallel workstream rather than a step that starts after incorporation.
Due Diligence and KYC
The provider collects a certified passport copy, proof of address dated within three months, a professional or bank reference, and source-of-funds evidence for each director, shareholder, and beneficial owner.[8] Clean, well-presented documentation here is the single biggest driver of a smooth timeline downstream, both at the registry and, later, at the bank.
Name Approval
The proposed name is checked with Companies House Gibraltar and must end in “Limited” or “Ltd”. Sensitive words such as “Bank”, “Insurance”, “Trust”, and “Group” need prior consent or evidence.[5] Pre-clearing two or three alternatives avoids a rejected name resetting the clock.
Drafting
The Memorandum and Articles of Association are prepared, with the model articles under the Companies Act 2014 applying by default, alongside the statutory forms: the notice of registered office, the notice of first directors and company secretary, the statement of capital and initial shareholdings, and a declaration of compliance.[3] Objects are presumed unrestricted unless deliberately limited.
Filing with Companies House
The documents are filed with Companies House Gibraltar with a GBP 100 registration fee and GBP 10 stamp duty.[7] A standard incorporation completes in about three working days; an urgency fee of GBP 200 returns the certificate the same day where documents are lodged before midday, with a two-hour service at a higher fee.
Post-Incorporation
The company registers with the Income Tax Office, obtains a tax reference, and files its beneficial-ownership information on the register of ultimate beneficial owners.[9] There is no VAT registration, since Gibraltar levies no VAT. These steps are routine but time-bound, and missing a registration window draws penalties.
Banking and EMI Onboarding
Opening an account is the genuine bottleneck and should begin in parallel with incorporation, not after it. A clean, substance-backed company onboards faster; a crypto-adjacent or non-resident-heavy profile takes longer and may route to a regulated electronic-money institution rather than a traditional bank. The Banking section below sets out the reality in full.
Forming as a Non-Resident
Gibraltar places no nationality restriction on ownership and allows fully remote formation, so a non-resident founder rarely needs to travel for the incorporation itself.[4] The elements that need attention are the substance question, whether to appoint a Gibraltar-resident director, the mandatory separate company secretary, and the certification chain for documents executed abroad.
| Requirement | Position |
|---|---|
| Foreign ownership | 100% permitted; no nationality restriction[4] |
| Local director | Not required by law to incorporate, but advised for management-and-control substance and tax residency[10] |
| Company secretary | Mandatory; cannot be the same person as a sole director; a local secretary is standard[3] |
| Registered office | Mandatory physical Gibraltar address (not a mailbox)[3] |
| Remote formation | Standard; presence usually only for some bank onboarding[5] |
| Document certification | Foreign documents typically need notarisation and, where required by the provider or bank, apostille, with certified translation where not in English[8] |
Costs and Pricing
The government registration fee is GBP 100 plus GBP 10 stamp duty, but a company that can actually bank and run costs several times that in its first year. The fee is real; it is just not the cost.[7]
Government and Official Fees (as of )
| Fee Item | Amount | Notes |
|---|---|---|
| Registration fee | GBP 100 ≈ $135 | The official Companies House Gibraltar fee[7] |
| Stamp duty on incorporation | GBP 10 ≈ $13 | A fixed duty paid on presentation of documents[7] |
| Same-day urgency fee | +GBP 200 ≈ $270 | Documents lodged before midday; a two-hour service costs more[7] |
| Annual return filing fee | GBP 100 ≈ $135 | Set by Schedule 24 of the Companies Act 2014; paid on the annual statutory filing[7] |
Recurring Professional Costs (typical ranges)
| Service | Typical Range | Notes |
|---|---|---|
| Registered office | GBP 300–800 / yr ≈ $400–$1,075 | Mandatory physical Gibraltar address |
| Company secretary | GBP 600–1,200 / yr ≈ $800–$1,600 | Statutory role; separate from a sole director |
| Accounting and bookkeeping | GBP 1,000–3,000+ / yr ≈ $1,350–$4,000+ | Scales with transaction volume |
| Independent accountant’s report or audit | GBP 800–5,000+ / yr ≈ $1,075–$6,725+ | Report for small companies; full audit above thresholds (see Annual Compliance) |
| Local director (optional) | GBP 1,000–3,000+ / yr ≈ $1,350–$4,000+ | For management-and-control substance, not a paper fix |
The Bottom Line
- Headline government fee and realistic Year-1 all-in as set out above: GBP 110 in official fees, against GBP 2,000–5,000 for a banking-ready company.
- Ongoing annual (active trading company): GBP 3,000–7,000 (about USD 3,800–8,800); dormant or holding companies lower.
Taxation in 2026
Gibraltar taxes company profit at a standard 15% under the Income Tax Act 2010, raised from 12.5% with effect from .[2] Critically, the charge is territorial: only income accrued in or derived from Gibraltar is taxable, defined by reference to where the activities generating the profit take place.[11] There is no VAT, no capital gains tax, and no inheritance or wealth tax. The table below states the position; the personal-residency overlay follows in the next section.
| Item | Position (as of ) |
|---|---|
| Corporate income tax | 15% standard (from ; was 12.5%)[2] |
| Basis of charge | Territorial: only income accrued in or derived from Gibraltar is taxed[11] |
| Higher-rate sectors | 20% for utility, energy, and dominant-position companies[2] |
| Capital gains tax | None[11] |
| VAT | None; outside the EU VAT area[11] |
| Inheritance / wealth / gift tax | None[11] |
| Dividends, interest, royalties (withholding) | No withholding tax on outbound dividends, interest, or royalties[2] |
| OECD Pillar Two | In-scope multinational groups face the 15% global minimum top-up[12] |
| Exchange of information | Common Reporting Standard and OECD frameworks applied[13] |
| Tax year / filing | Accounts and tax return due within 9 months of year-end[14] |
The Territorial Basis and Substance
The territorial rule is the defining feature and the most often misread. Income is taxed where the underlying activity occurs, so a Gibraltar company managed and operated from Gibraltar is taxed on that income, while genuinely foreign-source income can fall outside the charge.[11] This is not an exemption to be assumed: it turns on where directors meet, where contracts are made, and where the work is done. Aggressive interpretations invite challenge from both the Income Tax Office and foreign tax authorities (see Substance, below).
Category 2 Individual Residency
The personal-tax feature that often accompanies a Gibraltar structure is Category 2 status, a high-net-worth individual residency that caps personal income tax regardless of worldwide income. It is a genuine advantage, but it is personal, not corporate, and it does not by itself move the company’s tax position.[15]
- A capped personal liability. For the 2025/26 tax year, Category 2 status taxes only the first GBP 118,000 of assessable income, so the maximum Gibraltar income tax is roughly GBP 42,380, against a minimum annual liability of about GBP 37,000.[15]
- Net-worth and accommodation tests. The individual must show substantial means, conventionally a minimum net worth of GBP 2 million, must own or rent approved Gibraltar accommodation available year-round, and must hold private medical cover. Prior Gibraltar residence in the preceding five years generally disqualifies.[15]
State it plainly: Category 2 is a personal benefit, not a corporate one, and it does not by itself defeat a home-country residence claim. Treaty positions and a genuine relocation, not merely a Gibraltar address, are what make it stand up.
Banking
Opening an account is the hardest and slowest step of a Gibraltar setup, frequently harder than incorporation itself, and this guide will not pretend otherwise. The local banking market is small, and correspondent-bank de-risking has made institutions cautious with non-resident-owned and crypto-adjacent business, so appetite is selective even for clean files.[13]
Where much of the business actually goes is the regulated electronic-money and payment-institution layer. The archetype is a licensed e-money institution offering a multi-currency International Bank Account Number (IBAN), marketed to internationally structured small and medium enterprises, onboarding in days to weeks with lighter but real know-your-customer checks. Client funds sit in segregated safeguarding accounts; these are not deposit-guaranteed banks, and that distinction matters. Documentation typically requested is the full corporate certificate set, certified beneficial-ownership identification, proof of address, a detailed business description, expected volumes, and source of funds and wealth.
The substance link is direct: genuine local activity, an office, a resident director, and real operations measurably improves approval odds, because institutions over-comply at the individual file level. The partner network pre-qualifies a company’s profile against institutional appetite before any application is filed. See the banking service overview for how the placement process works.
Annual Compliance
A Gibraltar company carries ongoing obligations whether or not it trades. The core duties are an annual return, annual accounts to Companies House, a corporate tax return to the Income Tax Office, and an up-to-date beneficial-ownership register. Persistent non-filing escalates from penalties to eventual strike-off.
| Obligation | Detail |
|---|---|
| Annual return | Filed at Companies House within 30 days of the return date (the incorporation anniversary), for every company with share capital, with no dormant exemption[5] |
| Accounts | Annual accounts delivered to Companies House; private companies have 12 months from year-end to file[5] |
| Tax filing | Corporate tax return to the Income Tax Office; accounts and return due within 9 months of year-end to avoid penalties[14] |
| Beneficial-ownership register | Mandatory; persons holding more than 25% disclosed under the 2017 regulations[9] |
| Audit threshold | Companies with assessable income above GBP 1.75 million file audited accounts; below, an independent accountant’s report is accepted[14] |
| Strike-off | Persistent non-filing leads to Companies House strike-off under the Companies Act 2014[3] |
Audit or Independent Accountant’s Report
Not every Gibraltar company needs a full audit. A company qualifying as small, by satisfying two of the three thresholds (net turnover under GBP 10.2 million, balance-sheet total under GBP 5.1 million, fewer than 50 employees) for two consecutive years, is exempt from audit and may file abridged accounts.[5] For tax, companies with assessable income below GBP 1.75 million may accompany their return with an independent accountant’s report rather than audited accounts; medium-sized and large companies, consolidating parents, and regulated entities require a full audit.[14]
Substance: Built into the Territorial Basis, and Non-Negotiable
Gibraltar has no standalone offshore economic-substance filing regime of the kind seen in the Cayman Islands or the British Virgin Islands (BVI), where companies lodge an annual return classifying “relevant activities” against substance tests. That specific box does not exist here.
But substance still matters intensely, through different mechanisms:[10]
- The territorial basis itself is a substance test. Whether income is “accrued in or derived from” Gibraltar turns on where the activity occurs, so the tax position depends directly on genuine local management and operations.[11]
- EU Anti-Tax Avoidance Directive rules are transposed. The Income Tax Act 2010 implements the ATAD (Council Directive (EU) 2016/1164) for periods from : controlled-foreign-company rules, interest limitation, exit tax, anti-hybrid measures, and a general anti-abuse rule.[16]
- Management-and-control is decisive for tax residency and foreign-authority challenges. Board meetings in Gibraltar, a resident director, and documented local decision-making are expected for a company claiming a Gibraltar position.
- Substance drives banking and defensibility. Foreign tax authorities probe Gibraltar structures used by their former residents; a paper company is vulnerable, and paperwork alone will not rescue a substance-light arrangement.
Licensing Pathways from a Gibraltar Company
A plain Gibraltar Ltd is not a licensed financial entity. Any regulated activity needs the relevant authorisation from the Gibraltar Financial Services Commission, and the formation structure should be designed for the licence the company intends to hold. The upgrade path is straightforward: incorporate the Ltd, build the office, governance, and substance, then apply for the relevant authorisation. The consolidated framework is on the Crypto Licensing (VASP / CASP / MiCA) overview.
DLT Provider Authorisation
Authorised by the GFSC under Gibraltar’s Distributed Ledger Technology (DLT) framework, one of the earliest purpose-built crypto regimes in Europe. Note this is not an EU passport.
Remote Gambling Licence
An online gaming or sportsbook licence under Gibraltar’s long-established gambling regime, a recognised Tier 1 base for operators targeting regulated markets.
EMI and Payment Institution
An electronic money institution (EMI) or payment institution (PI) authorised by the GFSC, for payments and e-money business based in Gibraltar.
Advantages and Limitations
Gibraltar’s trade-offs are clear and worth stating plainly, set out below as advantages against limitations. Every limitation has a workable mitigation.
- An English common-law company regime. The Companies Act 2014 tracks the modern UK Act, familiar to international counsel, banks, and auditors.
- A territorial tax base with no VAT. A flat 15% on Gibraltar-source income, no capital gains, no inheritance or wealth tax, and no VAT.
- A regulated-finance and DLT pedigree. One of the earliest purpose-built crypto frameworks in Europe, plus an established gaming and insurance regime.
- A personal-tax overlay. Category 2 individual residency caps personal income tax for qualifying high-net-worth founders.
- 100% foreign ownership and remote formation. No nationality restriction; standard incorporation in about three working days, with a same-day option.
- No withholding tax on outbound dividends, interest, or royalties. Efficient for holding and group flows where substance supports the position.
- No EU single-market passport since Brexit. A Gibraltar licence does not passport into the EU/EEA. Mitigation: where EU market access is essential, pair Gibraltar with an EU-authorised vehicle in an EU jurisdiction such as Cyprus or another EU base.
- Difficult banking for non-resident and crypto profiles. A small market and cautious correspondents. Mitigation: build the operating layer with regulated electronic money institutions and reserve a traditional bank for substance-backed flows, coordinated through the partner network.
- The territorial position depends on substance. A paper company is vulnerable to challenge from the Income Tax Office and foreign authorities. Mitigation: build office, local directorship, and documented Gibraltar decision-making from incorporation.
- Reputational scrutiny of the “tax haven” label. Counterparties may probe a low-tax non-EU base. Mitigation: lean on genuine substance, GFSC supervision, and the 15% headline, which is no longer a token rate.
- Mandatory accounting and annual filings, including for dormant companies. A recurring cost and a strike-off risk if missed. Mitigation: retain a local accountant from incorporation; the retainer is the main ongoing cost anyway.
How Gibraltar Compares
Gibraltar competes within the established crypto and gaming cluster alongside Malta, the EU “Blockchain Island”; Cyprus, the EU low-friction onshore base; and the United Kingdom, the common-law standard-setter; with Estonia as the digital-first EU reference point. The defining split is EU access: Malta, Cyprus, and Estonia passport across the EEA once licensed, while Gibraltar and the UK no longer do.
| Factor | Gibraltar | Malta | Cyprus | UK | Estonia |
|---|---|---|---|---|---|
| Dominant entity | Private Ltd | Private Ltd | Private Ltd | LTD | OÜ |
| Formation time | ~3 working days | 3–7 working days | 5–10 working days | ~1 day | ~1 day |
| Government fee | GBP 110 ≈ $140 | ~EUR 245 | EUR 165 | GBP 100 ≈ $135 | ~EUR 265 |
| Min. capital | None in practice | EUR 1,165 (20% paid) | None (1 share) | GBP 1 nominal | EUR 0.01 (since 2023) |
| Corporate tax | 15% territorial | 35% / ~5% effective | 15% | 25% main rate | 22% on distrib. (0% retained) |
| VAT | None | 18% | 19% | 20% | 24% |
| EU passport (with licence) | No (post-Brexit) | Yes | Yes | No (post-Brexit) | Yes |
| Banking (non-resident) | High difficulty | High | High difficulty | Moderate | Moderate to high |
Compare every formation jurisdiction side by side →
Figures are indicative and research-derived; government fees and capital floors move with fee schedules and exchange rates.
The pattern is consistent. Estonia leads on formation speed and entry cost, pairing a 0% rate on retained profits with full EU passporting; the UK leads on a deep banking market; Malta and Cyprus win where EU passporting is the point. Gibraltar wins where an English-law base, a genuinely territorial no-VAT tax, and a regulated DLT or gaming pedigree matter more than EU access, and where the founder is prepared to build genuine substance.
Not sure which column is you? Ask Emma. She compares these jurisdictions in seconds, in your language.
Frequently Asked Questions
Standard incorporation at Companies House Gibraltar takes about three working days once documents are approved, with a same-day option for an extra GBP 200. Being operational with a bank or e-money account commonly takes several weeks, and longer for high-risk profiles. A physical Gibraltar registered office is mandatory, but the formation itself can be handled remotely.
Yes. There is no nationality restriction on shareholders, a single subscriber suffices, and remote formation through a licensed Gibraltar corporate service provider is standard. One director and one company secretary are required, and they cannot be the same person. Foreign documents typically need notarisation and certification.
The government incorporation fee is GBP 100 plus GBP 10 stamp duty, so GBP 110 in official fees. The realistic Year-1 all-in, with registered office, company secretary, and accounting, is roughly GBP 2,000 to 5,000. Licensed or high-risk structures with banking run far higher, into the tens of thousands.
The standard rate is 15%, raised from 12.5% with effect from . Tax applies on a territorial basis, so only income accrued in or derived from Gibraltar is taxable. Utility, energy, and dominant-position companies pay 20%.
No. Gibraltar levies no VAT, no capital gains tax, no inheritance tax, and no wealth tax. It is outside the EU VAT area. Under the EU-UK treaty, Gibraltar has agreed not to apply a transaction-tax rate lower than the lowest EU VAT rate.
Category 2 is a high-net-worth personal-residency status that caps Gibraltar income tax for qualifying individuals. It requires a minimum net worth of GBP 2 million, approved Gibraltar accommodation, and private medical cover. It is a personal status, separate from the company, and does not by itself move the company’s tax position.
Neither. Gibraltar is a British Overseas Territory with its own fiscal autonomy. It left the EU with the UK in January 2020 and is not part of the United Kingdom for tax purposes. A separate EU-UK treaty on Gibraltar, finalised in December 2025, is set for provisional application from 15 July 2026, easing the border but not restoring financial-services passporting.
Yes. Gibraltar runs a Distributed Ledger Technology framework supervised by the Gibraltar Financial Services Commission. The company is the vehicle; the DLT authorisation is a separate licence, and it no longer carries an EU passport. A plain company is not regulated. Licensing detail sits on the Gibraltar crypto licensing page.
Yes. Jagelski & Partners, through its partner network, delivers Gibraltar company formation end-to-end: the entity, banking, any DLT or gaming authorisation, and ongoing compliance, coordinated through a single engagement. One scoping call maps the structure, costs, and timeline that fit your model.
An annual return filed within 30 days of the return date, annual accounts to Companies House, a corporate tax return to the Income Tax Office within 9 months of year-end, and an up-to-date beneficial-ownership register. These apply even to a dormant company, and persistent non-filing can lead to strike-off.
Form your Gibraltar company, banking-ready
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References
Show all references
- Government of Gibraltar, About Gibraltar and Companies House (British Overseas Territory; fiscal autonomy), gibraltar.gov.gi, accessed .
- PwC, Worldwide Tax Summaries: Gibraltar Corporate Taxes on Income (standard rate 15% from 1 July 2024; 20% higher-rate sectors), taxsummaries.pwc.com, accessed .
- Government of Gibraltar, Companies Act 2014 (consolidated), gibraltarlaws.gov.gi, accessed .
- Hassans / ISOLAS, The Gibraltar Private Limited Company Handbook (entity, officers, capital, ownership), gibraltarlawyers.com, accessed .
- Companies House Gibraltar, Companies; Guidance Note 25 (Filing of Accounts) and annual-return guidance, gibraltar.gov.gi, accessed .
- House of Commons Library, UK-EU Agreement on Gibraltar: Draft Text and Next Steps (left EU Jan 2020; treaty finalised 2025; provisional application 2026; VAT and customs), commonslibrary.parliament.uk, accessed .
- Companies House Gibraltar, Guidance Note 19: Table of Fees (registration GBP 100; stamp duty GBP 10; same-day urgency GBP 200), companieshouse.gi, accessed .
- Gibraltar corporate-service-provider practice, KYC and Required Documents for Company Incorporation, octopus.gi, accessed .
- Government of Gibraltar, Register of Ultimate Beneficial Owners, Nominators and Appointors Regulations 2017 (disclosure above 25%), gibraltarlaws.gov.gi, accessed .
- Chambers and Partners, Corporate Tax 2026: Gibraltar (territorial basis, ATAD, substance), practiceguides.chambers.com, accessed .
- PwC, Worldwide Tax Summaries: Gibraltar Income Determination (accrued in or derived from; no VAT, no capital gains), taxsummaries.pwc.com, accessed .
- PwC, Worldwide Tax Summaries: Gibraltar Significant Developments (OECD Pillar Two), taxsummaries.pwc.com, accessed .
- HM Government of Gibraltar Income Tax Office, Guidance Notes for Companies (August 2025): exchange of information and administration, gibraltar.gov.gi, accessed .
- PwC, Worldwide Tax Summaries: Gibraltar Tax Administration (returns within 9 months; GBP 1.75m audit trigger), taxsummaries.pwc.com, accessed .
- HM Government of Gibraltar Income Tax Office, Qualifying (Category 2) Individuals (net-worth, accommodation, and tax-cap rules), gibraltar.gov.gi, accessed .
- Government of Gibraltar, Income Tax 2010 (Amendment No. 3) Regulations 2018 transposing ATAD, Council Directive (EU) 2016/1164, for periods from 1 January 2019, gibraltarlaws.gov.gi, accessed .