How vat / sales tax works in Gibraltar
Gibraltar has no value-added or sales tax, so domestic supplies carry no output tax, no credits, and no returns.
Revenue runs through import duties on goods, company fees, and territorial corporation tax at 15% on Gibraltar-source profits.
Businesses price tax-exclusive across the chain, while imports face duty assessment at the border.
Tax rates at a glance
- VAT / GST
- 0% (none)
- Import duty
- 0% - 12%
- Registration
- None
- Filing
- None
- Territorial CIT
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersSaaS foundersFoundersExpatsCross-border traders
Watch out for
- Zero VAT coexists with 15% territorial corporate tax, so Gibraltar-source profits face full company taxation.
- Licensed DLT entities are deemed Gibraltar-operating, which pulls all their income into territorial scope automatically.
- Spanish border and EU-Schengen dynamics add customs and mobility layers that domestic tax analysis misses.
- Importing from Gibraltar into VAT jurisdictions flips the picture instantly, with destination VAT and duty at the border.
Frequently asked questions
Does Gibraltar have VAT?
No. Gibraltar levies no VAT in 2026, so the headline is 0% with no registration or filing. Import duties apply instead.
Does Gibraltar tax companies?
Yes territorially at 15% on Gibraltar-source profits, with licensed entities deemed operating locally. No CGT, VAT, or withholding tax.
Do I charge VAT selling from Gibraltar to Europe?
Gibraltar-side, no. But destination VAT and customs rules apply on arrival, so EU B2C sellers still need OSS or local planning.