Gibraltar

On 24 September 2026, HM Government of Gibraltar published the Transaction Tax (Deductions) Rules 2026, introducing targeted tax relief for eligible retail and wholesale businesses. The new rules aim to mitigate the additional cost burden of transaction tax incurred by these sectors, reflecting the government’s commitment to supporting local commerce amid evolving economic conditions. The

On 16 September 2026, the Gibraltar Income Tax Office published updated guidance detailing the documentary evidence required for individuals and entities seeking a Tax Residence Certificate. This guidance clarifies the evidentiary standards for proving tax residency in Gibraltar, a critical document for accessing treaty benefits and demonstrating substance under international tax frameworks such as the

On 3 September 2026, Ernst & Young (EY) Gibraltar released the latest edition of its annual Gibraltar Tax Facts publication for the 2026/2027 fiscal year. This authoritative guide serves as a critical reference for multinational corporations, financial institutions, and private clients operating in or through the British Overseas Territory. The publication consolidates the current tax