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Europe

Gibraltar

Currency

GIP

Corporate Tax

10%

Personal Income Tax

29%

VAT / GST

0%

Corporate Income Tax

Headline rate10%

Standard 10%; utility/energy 20%; small companies 6.25%.

Personal Income Tax

Top marginal rate29%

Top rate 29% (distilled); progressive scale.

Value Added Tax / GST

Standard rate0%

No VAT/GST; import duties.

Withholding Taxes

Dividends

0%

Interest

0%

Royalties

0%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~25% total (employer ~20% + employee ~6%).

Wealth & Capital Taxes

Capital Gains Tax

0% exempt / 10% on property gains

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 5 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; assessment by November following year
VAT / GSTNot applicable

Tax Year

1 July – 30 June

Notes

No capital gains tax. Catco/HNWI regimes for residents. No VAT.