Private Client Laws And Regulations Gibraltar 2026

1. Connection Factors

1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?

Domicile or habitual residence does not determine liability to taxation in Gibraltar.

1.2 If domicile or habitual residence is relevant, how is it defined for taxation purposes?

This is not applicable.

1.3 To what extent is residence relevant in determining liability to taxation in your jurisdiction?

Gibraltar levies tax on a territorial basis; generally, individuals would be chargeable to tax on income that accrues in and derives from Gibraltar. Income that is accrued in and derived from outside Gibraltar is generally not subject to tax in Gibraltar when remitted back to Gibraltar, although it should be noted that individuals who are ordinarily resident in Gibraltar may also be subject to tax on specific types or worldwide income regardless of where this is accrued in and derived from by virtue of the fact that