Gibraltar was one of the first jurisdictions globally to introduce a DLT regulatory framework in 2018. The GFSC licenses DLT providers under a principles-based framework. Gibraltar has attracted significant crypto business and positions itself as a crypto hub.
| Status | crypto_friendly |
| Risk Score | 15/100 (Low Risk) |
| Region | europe |
| Currency | GIP |
| Adoption Rank | #13 |
| Capital Gains (Personal) | 0% - no capital gains tax in Gibraltar |
| Capital Gains (Corporate) | 15% standard corporate income tax rate on profits accrued in or derived from Gibraltar (increased from 12.5% effective 1 July 2024). No reduced rate for DLT/crypto companies — the 10% qualifying rate was superseded. Licensed DLT entities are deemed to operate in Gibraltar and all their income is taxable at 15%. |
| VAT on Crypto | No |
| Staking Tax | No capital gains tax for individuals; corporate staking income taxed at 15% standard corporate income tax rate (increased from 12.5% effective 1 July 2024). |
| Airdrop Tax | No capital gains tax on airdrops for individuals |
Gibraltar has no capital gains tax, making it very attractive for individual crypto investors. Corporate income is taxed at 12.5% (10% for some qualifying activities). Gibraltar is a small but highly crypto-focused jurisdiction with a clear regulatory framework.
| Required | Yes |
| Regulator | GFSC |
| Framework | Financial Services (Distributed Ledger Technology Providers) Regulations 2020 (as amended by Financial Services (Distributed Ledger Technology Providers) (Amendment) Regulations 2025, effective 1 April 2025); Financial Services (Regulated Activities)(Amendment) Regulations 2025 (effective 27 October 2025, adding VAAP regime); Financial Services (Core Principles and Consumer Duty) Regulations 2024; all under the Financial Services Act 2019. |
| Ease | medium |
| Cost (USD) | $30,000 - $150,000 |
Gibraltar's DLT regulatory framework (introduced January 2018) was among the first globally. The GFSC applies 9 regulatory principles covering consumer protection, cybersecurity, financial crime prevention, and resilience. Several major crypto exchanges and issuers operate from Gibraltar. Post-Brexit, Gibraltar maintains its own regulatory framework separate from MiCA.
GFSC has imposed conditions on DLT licensees and revoked licenses for non-compliance. The regulator maintains an updated registry of authorized DLT providers.
Status: Legal
Gibraltar's principles-based DLT framework accommodates DeFi activities. The GFSC assesses DeFi platforms on a case-by-case basis, applying its 9 regulatory principles where an operator is identifiable.
Status: general_framework
Stablecoins are regulated under the DLT framework and e-money regulations. Gibraltar has hosted several stablecoin projects. No specific stablecoin legislation exists beyond the general framework.
Status: no_rules
No NFT-specific regulation. The GFSC assesses tokens including NFTs based on their characteristics and function. Pure collectible NFTs are generally unregulated.
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 30% |
| Infrastructure | good |
Mining is legal with moderate electricity costs and a good infrastructure environment. Renewable energy accounts for about 30% of electricity supply.
| Sanctions | — |
Gibraltar was one of the first jurisdictions globally to introduce a DLT regulatory framework in 2018. The GFSC licenses DLT providers under a principles-based framework. Gibraltar has attracted significant crypto business and positions itself as a crypto hub.
Yes, licensing is required for VASPs.
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Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
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