- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
Top income tax
39.0%
Territorial system
Corporate tax
15.0%
VAT/GST
None
standard rate
Tax residency
183 days
2 tax treaties
Gibraltar tax profile
Data year: 2026
- Tax system
- Territorial Territorial: tax on income accruing in or derived from Gibraltar, plus certain foreign income of ordinarily resident individuals. Taxpayers elect the lower result of the Allowance Based System (progressive bands up to 39%) or the Gross Income Based System (6%–28% bands on gross assessable income). No VAT.
- Top PIT rate
- 39.0%
- Corporate tax rate
- 15.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 10.0%
- Social security (employer)
- 18.0%
- Social security cap (annual)
- GBP 21,211
- Dividend withholding
- Rate not recorded
- Interest withholding
- Rate not recorded
- Royalty withholding
- Rate not recorded
- Treaty count
- 2
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | and above | 15.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | GBP 4,000 | 14.0% |
| GBP 4,000 | GBP 16,000 | 17.0% |
| GBP 16,000 | and above | 39.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | GBP 21,211 | 10.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Category 2 (Qualifying Individuals) HNW individuals pay income tax only on the first GBP 118,000 of assessable incom... | No rate or amount recorded | Duration not recorded | Active |
| High Executive Possessing Specialist Skills (HEPSS) Specialists with scarce skills pay income tax only on the first GBP 160,000 of i... | No rate or amount recorded | Duration not recorded | Active |
Tax flags
Territorial Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Individual residence includes 183 days in a tax year (1 July–30 June) or more than 300 days in aggregate over three consecutive years of assessment. Proposed residence-permit rules from October 2025 (employment and housing tests) were not fully enacted as of this review.
- Exit tax
- No
- CFC rules
- Yes Gibraltar companies may be taxed on undistributed profits of controlled foreign companies where arrangements are non-genuine and tax paid abroad is less than half the Gibraltar liability.
- Non-dom regime
- Category 2 qualifying individuals cap taxable income and pay a minimum annual tax; HEPSS offers a similar cap for approved specialists under the Gross Income Based System.
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- November 30
Sources
- PwC Worldwide Tax Summaries — Gibraltar (accessed Oct 9, 2026) PIT (ABS and GIB), CIT, social insurance, residency, filing, Category 2 and HEPSS, CFC and Pillar Two
- Gibraltar Income Tax Office (accessed Oct 9, 2026) Territorial scope, 2025/26 and 2026/27 return deadlines (30 November), employer P8 guidance
- UK–Gibraltar double taxation agreement (in force) (accessed Oct 9, 2026) Bilateral DTA in force since 24 March 2020
- Gibraltar exchange-of-information relationships (accessed Oct 9, 2026) 164 information-exchange agreements in force; separate from limited bilateral DTAs
Change history
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- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
-
- Brackets updated
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.