Top income tax
28.0%
Territorial system
Corporate tax
15.0%
VAT/GST
None
standard rate
Tax residency
183 days
28 tax treaties
Gibraltar tax profile
Data year: 2025
- Tax system
- Territorial Territorial: only Gibraltar-sourced or accrued income taxed
- Top PIT rate
- 28.0%
- Corporate tax rate
- 15.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 28
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Ordinarily resident or present 183+ days
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-01 – 06-30
Sources
- PwC Gibraltar (accessed Mar 23, 2026)