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Gibraltar: New income tax treaty signed with UK

Gibraltar: New income tax treaty signed with UK

Representatives of the governments of Gibraltar and the United Kingdom in October 2019 signed a new income tax treaty.


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The treaty would be the first of income tax treaties for Gibraltar. 

The treaty covers the following taxes:

  • In Gibraltar—income tax and corporation tax
  • In the UK—income tax, corporation tax, and capital gains tax

The tax treaty will enter into force once both jurisdictions have completed their legislative procedures and exchanged diplomatic notes.

Read the text of the tax treaty [PDF 744 KB] between Gibraltar and the UK

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