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Crypto Tax in Gibraltar

A structured summary of how individual crypto taxation works in Gibraltar — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Gibraltar

General Information

Default Framework
IFRS
Crypto Classification
Intangible Asset, Investment
Tax Year
Fiscal Year (M6)
Functional Currency
GBP
FX Source (Reporting)
BOE
FX Source (Tax)
GI_TAX_OFFICE
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Exempt
No CGT in Gibraltar. DLT Framework (2018) provides regulatory clarity.
Tax Rate
0% (exempt)
0% CGT

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✓ Yes
Permitted Methods
FIFO, WAVG
Country Override
Standard

Individual Tax — Exemptions

CGT Exempt
✓ Yes
No CGT in Gibraltar. Professional trading may be income.
Holding Period
HP Benefit
Annual Exemption
Threshold Exemption

Individual Tax — Anti-Avoidance

Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
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Is crypto taxed for individuals in Gibraltar?

Gibraltar applies a Exempt treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Gibraltar use?

See the cost-basis section above for the default method and the alternatives Gibraltar permits for individuals.

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