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Tax and Requirements in Gibraltar

In Gibraltar there is no capital gains tax, sales tax or VAT. The main tax for companies is corporation tax. Gibraltar resident companies are taxed on income received in or obtained from Gibraltar. A company is deemed to be resident in Gibraltar if:

  • The management and control of the company is in Gibraltar
  • The management and control of the company is outside Gibraltar, but those managing and controlling the company are resident in Gibraltar

The standard rate of corporate tax in Gibraltar is 10%.

Click here to incorporate a company in Gibraltar

On an annual basis a Gibraltar Company must ensure they comply with the following requirements:

  • Annual Return
  • Annual Accounts
  • Registered Agent Renewal
  • Registered Office Renewal

The recent changes to Gibraltar Companies means that all Gibraltar companies are required to have a Tax Identification Number (TIN). If your company does not have a Tax identification Number (TIN), this must be obtained at the time of renewal. For more information about Gibraltar’s new requirements, please click here.