How do I apply for a Gibraltar tax residence certificate, what does it cost and how will I receive it?

Question

Accepted Answer

Apply in writing to the Commissioner of Income Tax by email to taxqi@gibraltar.gov.gi, with supporting evidence of your presence and ties in Gibraltar. The non-refundable fee is £28.50, and once approved an electronic copy is emailed to you or your agent, with the original available for collection from the Income Tax Office.
Who it is for
A Gibraltar Residence Certificate confirms that the Income Tax Office accepts you are tax resident in Gibraltar. People typically need one to show another tax authority, bank or pension provider where they are resident.
How to apply
Applications must be made in writing for the attention of the Commissioner of Income Tax and can be emailed to taxqi@gibraltar.gov.gi. Include as much of the primary evidence as you reasonably can: your Gibraltar identity card or permanent residence certificate, Gibraltar Health Authority card, electricity and water bills in your name, card statements showing day-to-day spending in Gibraltar and, if employed, confirmation from your employer that you were predominantly present in Gibraltar for your work during the relevant tax year.
Fee
The administration fee is £28.50 and is non-refundable, including where an application is refused.
How you receive it
Once approved, an electronic copy of the certificate is emailed to you or your appointed agent. The original can be collected from the Income Tax Office if you need it.
Companies
Companies apply separately through the Income Tax Office corporate certificates section.

How do I apply for a Gibraltar tax residence certificate, what does it cost and how will I receive it?

Short answer

Detailed answer

Who it is for

How to apply

Fee

How you receive it