Tax

When is the Gibraltar tax return deadline and how do I file my tax return online?

Short answer

Gibraltar tax returns for the 2025/26 tax year must be filed by Monday 30 November 2026. You file online through the Tax eService on the Gov.gi portal or the Gov.gi eServices app, after registering for a Gov.gi account and for Tax eServices.

Start your tax return online

Detailed answer

Deadline

Returns for the tax year Tuesday 1 July 2025 to Tuesday 30 June 2026 must be filed by Monday 30 November 2026.

Start your tax return on the Gov.gi Tax eServices page

Who needs to file

You must file if you receive income taxable in Gibraltar:

  • employment income, even if taxed under PAYE

  • trade or self-employed income

  • rental income

  • dividends

  • income from a trust or foundation

  • pension income, if you are under 60

You do not need to file if your only income is a pension and you are aged 60 or over.

How to file online

  1. Register for a Gov.gi personal account and verify your identity.

  2. Log in and register for Tax eServices using your Taxpayer Reference (on your latest tax code or assessment). Wait for verification.

  3. Open the Tax return eService on the Gov.gi portal or in the Gov.gi eServices app.

If you filed online last year, use the same account. The return pre-fills your employment income and only asks questions relevant to you. Upload documents for any new or changed allowance, such as mortgage interest. Employees must complete the allowances section, because it sets their 2026/27 tax code.

The Tax eService was offline for upgrades over the summer of 2026 and was reported back in service in October 2026. During the outage the Income Tax Office accepted the editable PDF return by email, with a copy of photo ID. Paper returns are not accepted.

Help

The Help and Customer Service Hub at 323 Main Street helps with registration and login problems. Income Tax Office counters are open Monday to Friday, 9am to 1pm. A friend or relative can be authorised to file for you through the “Represent or authorise another individual” eService.

Late filing penalties

A late individual return carries a £50 penalty, a further £300 after three months and an additional £500 after six months.