FinTech & Digital Assets

Industry

Gibraltar has built a strong reputation as a forward-thinking jurisdiction for FinTech and digital assets. Combining regulatory maturity with genuine openness to innovation, it offers a stable and commercially attractive environment for organisations across distributed ledger technology (DLT), virtual asset services, (VASP), predictive markets, and digital payments.

A first-mover regulatory framework

Gibraltar was the first jurisdiction in the world to introduce a comprehensive regulatory framework for blockchain and cryptocurrency middle-market organisations. The Financial Services (Distributed Ledger Technology) Regulations took effect in January 2018, establishing a principles-based approach that prioritises outcomes over prescriptive rules and remains relevant as the industry continues to evolve.

The Gibraltar Financial Services Commission (GFSC) regulates DLT providers and virtual asset service providers (VASPs) operating in or from Gibraltar. Regulated activities include the storage or transmission of value using DLT and virtual asset arrangements such as exchanges, custodial wallet services, stablecoin operations, and decentralised applications. All regulated firms must meet 10 core principles covering areas including customer care, financial crime prevention, client asset protection, and market integrity.

Key developments shaping the industry

Tokenisation

Gibraltar's digital asset industry is expanding well beyond traditional crypto trading. The Protected Cell Companies (Amendment) Act 2026 provides a clear legal framework for tokenised fund shares, supporting DLT-based share registers, smart-contract transfers, and token custody within qualifying protected cell companies. For organisations exploring the tokenisation of traditional assets, Gibraltar now offers a credible and well-defined path.

Predictive markets

In March 2026, Gibraltar issued Europe's first dedicated prediction market licence, demonstrating its ability to provide regulatory clarity in emerging industries. The move attracted international interest and reinforced Gibraltar's reputation for agile, collaborative regulation.

Digital payments and e-commerce

The same regulatory infrastructure that governs virtual asset activities supports payment technology firms and ecommerce platforms operating at the intersection of financial services and digital commerce.

Why Gibraltar?

Gibraltar combines first-mover regulatory status with a compelling commercial environment:
Corporate tax rate of 15% on income that accrues in and derives from Gibraltar.
No capital gains tax, no VAT, and no withholding tax on qualifying dividend distributions.
No tax on bank interest or investment income.
A GFSC known for close, constructive engagement with industry.

How RSM Gibraltar supports the industry

RSM Gibraltar has extensive experience working with organisations across the digital asset industry, from crypto exchanges and custodial service providers to crypto funds and technology developers. We support organisations with audit and assurance, tax and structuring advice, fund administration, anti-money laundering compliance, and governance.

We take the time to understand your business, so we can help you navigate change and move forward with confidence.