There are no WHTs in Gibraltar, except in the following cases:
- Payments to subcontractors in the construction industry. Unless the subcontractor is in possession of an exemption certificate, tax is withheld at the rate of 25% of the amount that relates to the labour and profit element of the contract.
- Payments to employees under the PAYE system. Under the PAYE regulations, employers are obligated to deduct an amount of tax in accordance with the employee's tax code.