🇬🇮 Gibraltar vs 🇩🇲 Dominica
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇬🇮 Gibraltar | 🇩🇲 Dominica |
|---|---|---|
| Tax System | Low Tax | Zero Tax (non-residents) |
| Income Tax (Foreign) | 0-25% | 0% (foreign income) |
| Capital Gains Tax | 0% | 0% |
| Corporate Tax | 12.5% | 25% |
| Residency Requirement | Category 2 (self-sufficient) | CBI ($100k donation) |
| Minimum Stay | 183 days | None |
| Cost of Living | Moderate-High ($2,500-4,000/mo) | Low ($1,500-2,500/mo) |
🇬🇮 Gibraltar
Highlights
- ✅Zero capital gains
- ✅English speaking
- ✅Mediterranean climate
- ✅British legal system
- ✅Crypto-friendly
Considerations
- ⚠️Very small
- ⚠️Brexit complications
- ⚠️Housing shortage
Best For
- 👤Crypto/DeFi
- 👤iGaming
- 👤British connection
🇩🇲 Dominica
Highlights
- ✅Cheapest CBI program
- ✅Zero tax on foreign income
- ✅Nature island
- ✅Low cost of living
- ✅Second passport
Considerations
- ⚠️Limited infrastructure
- ⚠️Small economy
- ⚠️Hurricane risk
Best For
- 👤Budget CBI
- 👤Nature lovers
- 👤Second passport
Which Should You Choose?
Choose Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
Choose Dominica if: You prioritize cheapest cbi program and zero tax on foreign income. Ideal for budget cbi, nature lovers, second passport.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.