Corporate Tax Guide

Gibraltar has a general corporate income tax rate of 15% from 1 July 2024 (previously 12.5%), with a higher rate of 20% for utility and energy providers and corporations abusing a dominant position. Companies are required to make payments on account of future liabilities twice a year, with a final balance due upon filing their tax return. The due date for filing CIT returns is nine months after the company's financial year end. There is no capital gains tax or value-added tax in Gibraltar. Non-residents do not have to pay any withholding tax on dividends, interest, or royalties, while residents also have a 0% withholding tax rate.

Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/05/2026

Corporate Income Tax (CIT)

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

CIT Payment Due Date:

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

CIT Estimated Payment Due Date:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

None-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

General VAT Rate:

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Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

TKEG Expat™ (Test) Corporate Tax Guide

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