Global Corporate Income Tax Guide
Gibraltar Corporate Income Tax
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Learn MoreGibraltar Tax BriefGIGibraltarCorporate Income TaxGibraltar Tax Brief
Gibraltar has a general corporate income tax rate of 15% from 1 July 2024 (previously 12.5%), with a higher rate of 20% for utility and energy providers and corporations abusing a dominant position. C…- General CIT Rate
- 15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
- CIT Return Due Date
- CIT returns are due nine months after the date of the company's financial year end.
- CIT Payment Due Date
- The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
- Estimated Payment Due Date
- Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
- Resident WHT (Dividend/Interest/Royalty)
- 0
- Non-Resident WHT (Dividend/Interest/Royalty)
- 0
- General Capital Gain Tax Rate
- N/A
- Composite Effective Average Tax Rate
- N/A
- Composite Effective Marginal Tax Rate
- N/A
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