Gibraltar: tax treaties
Tax treaties and related documents between the UK and Gibraltar.
Documents
Details
2019 UK-Gibraltar Double Taxation Agreement — in force
The 2019 UK-Gibraltar Double Taxation Agreement entered into force on 24 March 2020.
It is effective in the UK from:
- 1 May 2020 for taxes withheld at source
- 6 April 2020 for Income Tax and Capital Gains Tax
- 1 April 2020 for Corporation Tax
It is effective in Gibraltar from:
- 1 May 2020 for taxes withheld at source
- 1 July 2020 for Income Tax
- 1 July 2020 for Corporation Tax
2009 UK-Gibraltar Tax Information Exchange Agreement: exchange of letters, as amended in 2013 — in force
The 2009 UK-Gibraltar Tax Information Exchange Agreement entered into force on 15 December 2010. The exchange of letters signed in London and Jakarta on 21 November 2013 amending the Tax Information Exchange Agreement entered into force on 30 June 2014.
Updates to this page
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The 2019 Gibraltar-UK Double Taxation Agreement – in force has been added.
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The 2019 Gibraltar-UK Double Taxation Agreement – not in force has been updated.
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The 2019 Gibraltar-UK Double Taxation Agreement – not in force has been updated.
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The 'Tax Information Exchange Agreement: exchange of information - in force' and '2019 Gibraltar-UK Double Taxation Agreement – not in force' have been added.
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First published.