Gibraltar: sourced answers
1 answer to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Taxes in a country
What is the headline corporate income tax rate (reduced bands are in the answer wording)
Gibraltar general corporate tax rate: 15% from 1 July 2024
«The standard rate of Corporation Tax increased from 12.5% to 15% as from 1st July 2024. The standard rate of tax applies to all companies, except utility companies, such as electricity, fuel and water providers, and companies enjoying and abusing a dominant market position. These companies will pay a higher rate of 20%. Telecommunication companies will also to be taxed at 20% on only their telecommunica»
Source: gibraltar.gov.gi · source copy as of 2026-10-03
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