Buying Guides


Buying property in Gibraltar is a relatively simple and straightforward process; here are the main points to consider:

1. Any nationality is allowed to purchase a property in Gibraltar.
2. Property bought through a Gibraltar registered company may have tax advantages.
3. There is no Capital Gains Tax.
4. There is no VAT.
5. There is no Inheritance Tax.
6. There is no Inheritance Tax.
7. The currency when purchasing a property in Gibraltar is Pounds Sterling.

Purchasing under Joint Names- Useful Information    

Stamp duty

Stamp duty is payable on the transfer or sale of any Gibraltar real estate or shares in a company owning Gibraltar real estate (on an amount based on the market value of said real estate) at the following rates:

  • Less than GBP 200,000: 0%.
  • Between GBP 200,001 and GBP 350,000: 2% on the first GBP 250,000 and 5.5% on the balance.
  • Over GBP 350,000: 3% on the first GBP 350,000 and 3.5% on the balance up to GBP 800,00
  • Over GBP 800,000: 4.5%

For first and second-time buyers, there is no stamp duty to pay on properties valued at less than GBP 300,000.

Stamp duty on transfer of properties between spouses is nil.

Stamp duty is also payable on mortgages secured on Gibraltar real estate at the following rates:

  • Less than GBP 200,000: 0.13%.
  • Over GBP 200,000: 0.20%.


If rented out, registration with the Gibraltar Income Tax Office and preparation and filing of annual Gibraltar Tax Returns reporting the rental profits. This may include a calculation of any available capital allowances and consideration of any available tax credit for new property rentals


Here are some useful links:

Gibraltar Government
Gibraltar Financial Service Commision
The Gibraltar Chronicle
Gibraltar Chamber of Commerce


Monarch Airlines
GB Airways/British Airways
Easy Jet


Rock Hotel
The O'Callaghan Elliot Hotel