🇬🇮 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

Territorial Exemption

Tax Authority: Income Tax Office (website)

🏠 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

🔗 RELATED

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