Country tax profile · 2026
Gibraltar VAT / sales tax
How Gibraltar treats VAT / sales
Gibraltar has no national VAT or general sales tax, so most goods and services carry no consumption tax.
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 VAT / sales tax compares
Gibraltar's VAT / sales tax of 0% is the 176th highest of the 196 countries we track, against a global average of 14.1% and a Europe average of 18.4%.
Countries with a similar VAT / sales tax
Afghanistan (0%) · Cuba (0%) · Eritrea (0%) · Libya (0%) · Macau (0%) · Somalia (0%)
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 VAT / sales tax FAQ
What is the VAT / sales tax rate in Gibraltar?
Gibraltar has no national VAT or general sales tax, so most goods and services carry no consumption tax.