Tax

Clear answers about Gibraltar’s tax system. Understand corporate tax, personal tax, residency status, and how Gibraltar’s low-tax environment compares internationally.

• Are dividends taxed in Gibraltar?
• Are there capital gains taxes in Gibraltar?
• Are trusts taxed in Gibraltar?
• What is the difference between the gross income based system and the allowance based system in Gibraltar?
• What documents should I provide to prove Gibraltar tax residence?
• Are there double taxation treaties with Gibraltar?
• Does Gibraltar have VAT?
• Will EU VAT be charged on goods sent from the EU to Gibraltar?
• What happens after the initial three-year period for excise duties in the context of the new Gibraltar transaction tax?
• When are excise duties payable?
• Does the 2026 UK/EU Treaty in relation to Gibraltar change Gibraltar's fiscal and regulatory autonomy for services sectors?
• Will fuel be subject to excise duty immediately?
• Do goods manufactured in Gibraltar fall within the new transaction tax/customs union regime?
• How many days must I spend in Gibraltar to be tax resident, and when does the tax year run?
• When is the Gibraltar tax return deadline and how do I file my tax return online?
• How are personal income taxes calculated in Gibraltar?
• How does Gibraltar tax crypto or digital assets?
• How do I apply for a Gibraltar tax residence certificate, what does it cost and how will I receive it?
• Is there inheritance tax in Gibraltar?
• Which goods benefit from reduced or zero rates of transaction tax?
• How much stamp duty do you pay when buying property in Gibraltar?
• What is the standard rate of Gibraltar transaction tax?
• How does the 2026 UK/EU Treaty affect Gibraltar’s tax incentives under state aid rules?
• Can my tax residence application succeed if I cannot provide every listed supporting document?
• How does Gibraltar's transaction tax differ from VAT?
• What transparency obligations does the 2026 UK/EU Treaty impose on Gibraltar for state aid measures?
• How do I get a Treaty-Based Residency Form stamped, and where is the original sent?
• Are there exemptions from transaction tax?
• What is the corporate tax rate in Gibraltar?
• What is the property tax in Gibraltar?
• When does Gibraltar's transaction tax apply?