---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "moneyval", "crypto_friendly"]
aliases: ["GI", "GIB"]
created: 2026-04-13
updated: 2026-01-20
compile_into: ["[[country--gibraltar]]"]
sources:
  - name: "GFSC"
    url: "https://www.fsc.gi"
    type: "official"
---

# 🇬🇮 [[country--gibraltar|Gibraltar]] (GI) — Crypto Regulation

> 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.

## Overview

| Field | Value |
|-------|-------|
| Status | crypto_friendly |
| Risk Score | 15/100 (Low Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--gip|GIP]] |
| Adoption Rank | #13 |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 0% - no capital gains tax in Gibraltar |
| Capital Gains (Corporate) | 12.5% corporate tax on crypto business profits; reduced 10% rate for qualifying companies |
| VAT on Crypto | No |
| Mining Tax | No personal income tax on individuals; corporate mining income at 12.5% |
| Staking Tax | No capital gains tax for individuals; corporate staking income at 12.5% |
| 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.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--gfsc|GFSC]] |
| Framework | Financial Services (Distributed Ledger Technology Providers) Regulations 2020; Proceeds of Crime Act 2015 |
| Ease | medium |
| Cost | $30,000 - $150,000 |
| Timeline | 3-9 months |

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.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |

## DeFi

**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.

## Stablecoins

**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.

## NFTs

**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.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 30% |
| Climate | temperate |
| Infrastructure | good |

Mining is legal with moderate electricity costs and a good infrastructure environment. Renewable energy accounts for about 30% of electricity supply.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 70/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | moderate |

## Enforcement

GFSC has imposed conditions on DLT licensees and revoked licenses for non-compliance. The regulator maintains an updated registry of authorized DLT providers.

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [GFSC](https://www.fsc.gi)