Gibraltar

Corporate - Withholding taxes

Last reviewed - 12 February 2020

There are no withholding taxes (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.