Country tax profile · 2026
Gibraltar income tax
How Gibraltar taxes income
Gibraltar taxes personal income at rates up to 39%. Territorial system: only income accrued in or derived from Gibraltar is taxed, and foreign income generally falls outside the tax.
Compiled by MyNomadWorld for Gibraltar and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Gibraltar income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 4,000 GBP | 14% |
| up to 16,000 GBP | 17% |
| over the top bracket | 39% |
National brackets; local or regional surcharges may apply on top.
How Gibraltar's income tax compares
Gibraltar's top income tax of 39% is the 43rd highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Colombia (39%) · New Zealand (39%) · India (39%) · Nepal (39%) · Cameroon (38%) · Central African Republic (40%)
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
Moving to Gibraltar?
Get matched with a vetted Gibraltar tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Gibraltar income tax FAQ
What is the income tax rate in Gibraltar?
Gibraltar taxes personal income at rates up to 39%. Territorial system: only income accrued in or derived from Gibraltar is taxed, and foreign income generally falls outside the tax.