🇨🇭 Switzerland vs 🇬🇮 Gibraltar
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇨🇭 Switzerland | 🇬🇮 Gibraltar |
|---|---|---|
| Tax System | Lump-Sum Taxation | Low Tax |
| Income Tax (Foreign) | 0% (lump-sum option) | 0-25% |
| Capital Gains Tax | 0% (private) | 0% |
| Corporate Tax | 11-24% | 12.5% |
| Residency Requirement | Lump-sum agreement | Category 2 (self-sufficient) |
| Minimum Stay | Permanent residence | 183 days |
| Cost of Living | Very High ($5,000-8,000/mo) | Moderate-High ($2,500-4,000/mo) |
🇨🇭 Switzerland
Highlights
- ✅Lump-sum taxation option
- ✅Political stability
- ✅Banking privacy
- ✅High quality of life
- ✅Central Europe access
Considerations
- ⚠️Very expensive
- ⚠️Lump-sum has min thresholds
- ⚠️Strict immigration
Best For
- 👤Ultra-wealthy
- 👤Privacy seekers
- 👤Stability focus
🇬🇮 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
Which Should You Choose?
Choose Switzerland if: You prioritize lump-sum taxation option and political stability. Ideal for ultra-wealthy, privacy seekers, stability focus.
Choose Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.