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The territorial government of Gibraltar, based on law in the 2006 constitution, collects its own taxes and budgets its costs and capital expenditure, with maximum personal tax rates of 28% and company tax of 10%. Spain notes that the European Commission is investigating the tax regime of Gibraltar and that Spain considers Gibraltar a tax haven.
Gibraltar is not a sovereign state: its formal international relations are the responsibility of the Government of the United Kingdom. Since Brexit, it is not part of the European Union, but is a participant in the EU–UK Trade and Cooperation Agreement .
The closed Spanish gate at the border between Gibraltar and Spain, 1977. The Gibraltar territory currently contains an 800-metre (2,625 ft) long section of the isthmus that links the Rock with mainland Spain. Spain does not acknowledge British sovereignty over Gibraltar beyond the fortified perimeter of the town as at 1704.
Gibraltar is largely a self-governing British territory on the tip of the Iberian Peninsula with a population of about 30,000 people, whose territory is claimed by Spain. It continues to be listed as an NSGT though its residents expressed a preference in two referendums to retain the status quo .
The list below includes all entities falling even partially under any of the various common definitions of Europe, geographical or political.Fifty generally recognised sovereign states, Kosovo with limited, but substantial, international recognition, and four largely unrecognised de facto states with limited to no recognition have territory in Europe and/or membership in international European ...
The Gibraltar sovereignty referendum of 2002 was a referendum, called by the Government of Gibraltar and held on 7 November 2002 within the British overseas territory, on a proposal by the UK Government to share sovereignty of the territory between Spain and the United Kingdom. The result was a rejection of the proposal by a landslide majority ...
The Gibraltar sovereignty referendum of 1967 was held on 10 September 1967, in which Gibraltarian citizens were asked whether they wished to pass under Spanish sovereignty, with Gibraltarians keeping their British citizenship and a special status for Gibraltar within Spain; or remain under British sovereignty, with its own self-governing institutions.
The Government of Gibraltar is elected for a term of four years. The head of government is the chief minister, currently the Hon. Fabian Picardo of the Gibraltar Socialist Labour Party (GSLP), who has been in office since 9 December 2011, in alliance with the Liberal Party of Gibraltar (Liberals), following the 2011 General Election.