Country tax profile · 2026
Gibraltar corporate tax
How Gibraltar taxes corporate
The standard corporate profits tax in Gibraltar is 15%. Increased from 12.5% to 15% with effect from 1 July 2024. Utility/energy providers and dominant-position abusers taxed at 20%. Territorial: only Gibraltar-source profits taxed. No VAT.
Compiled by MyNomadWorld for Gibraltar and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Gibraltar's corporate tax compares
Gibraltar's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Montenegro (15%) · Germany (15%) · Mauritius (15%) · Oman (15%)
Who is a tax resident of Gibraltar?
Resident if present 183 days in a tax year, or over 300 days in aggregate across three consecutive years of assessment. Territorial system: only Gibraltar-accrued/derived income taxed.
Related Gibraltar taxes
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What is the corporate tax rate in Gibraltar?
The standard corporate profits tax in Gibraltar is 15%. Increased from 12.5% to 15% with effect from 1 July 2024. Utility/energy providers and dominant-position abusers taxed at 20%. Territorial: only Gibraltar-source profits taxed. No VAT.