• Business Licensing
  • Online Access to Business forms
  • Business Support

Business Licensing

Any person wishing to trade in Gibraltar, be it wholesale or retail, or to provide a service in Gibraltar must hold a valid business licence (unless the relevant business is regulated by another enactment). Find out more about the Business Licencing Authority and download copies of the licence application forms.

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Online Access to Business forms

All forms and applications relating to the licensing and registration requirements of your business with various Government departments can now be downloaded for free from our website. This includes forms for the Department of Employment, Income Tax Office, Development and Planning Commission, HM Customs and the OFT. Just visit the Business Support section.

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Business Support

The Business Support team’s aim is to assist entrepreneurs with the process of establishing their new businesses in Gibraltar. We can provide guidance about your business’s licensing and registration requirements with the OFT and other HM Government of Gibraltar Departments.

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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

About us

The OFT is a statutory regulator set up by Her Majesty’s Government of Gibraltar to protect the interests of consumers in Gibraltar and to ensure a fair market is maintained.

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