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) | 12.5% corporate tax on crypto business profits; reduced 10% rate for qualifying companies |
| VAT on Crypto | No |
| 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.
| Required | Yes |
| Regulator | GFSC |
| Framework | Financial Services (Distributed Ledger Technology Providers) Regulations 2020; Proceeds of Crime Act 2015 |
| 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.
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | MONEYVAL |
| Suspicious-Activity Reporting | Yes |
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.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 70/100 |
| Banking Access | moderate |
Risk Factors
Gibraltar is politically stable with no international sanctions. It has a relatively clean governance environment and moderate banking access for crypto companies.
Soken combines Web3 security engineering and crypto-legal counsel — two specialised tracks, one team. Pick the side that matches your need.
VASP licensing, jurisdiction analysis, AML/KYC, legal opinions, company registration and banking access.
Explore Legal Services → IT & SecuritySmart-contract audits, penetration testing, Web3 development, AI/LLM security audits.
Explore IT Services →Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
← Back to Crypto Map