The Income Tax Office is responsible for the administration of the Income Tax Act 2010, Rules and Regulations and for the assessment and collection of income tax, corporation tax and social insurance contributions.
Tax is charged on income accruing in or derived from Gibraltar, on the profits or gains of a company or trust from any trade, business, profession or vocation. Tax is charged on the income accruing in, derived from or received in Gibraltar (or in any other place) by an individual ordinarily resident in Gibraltar from employment or the exercise of any self-employment activities in connection with a trade, business, profession or vocation. Dividends, pensions and emoluments of office accruing in, derived from or received in any place other than Gibraltar by an ordinarily resident individual are also taxable in Gibraltar.
Generally, when taxed in the country of accrual and not received in Gibraltar such income is not taxable in Gibraltar. Tax is charged on income of all individuals and companies in respect of any rents, premiums and any other interest in real property located in Gibraltar. Income arising outside Gibraltar, which although not actually received or transferred, is obtained in Gibraltar by an individual in the form of an equivalent benefit, is treated as having been received in Gibraltar.
If you commence a new business or company, or if you start working as a self-employed individual, you need to register at the Income Tax Office immediately. The forms you are required to submit are:
|S1 Self-Employed Individuals and Businesses||Download PDF|
|S3 Self-employed Taxi Driver||Download PDF|
|S4 Persons in receipt of Rental Income||Download PDF|
|CT3 Companies||Download PDF|
Please note that you must first be registered with the Department of Employment before registering with the Income Tax Office
For further information please visit the Income Tax Office website at www.gibraltar.gov.gi/new/income-tax-office