International treaty

Gibraltar: tax treaties

Tax treaties and related documents between the UK and Gibraltar.

• From: HM Revenue & Customs
• Published: 8 November 2017
• Last updated: 8 April 2020 — See all updates

Documents

2019 Gibraltar-UK Double Taxation Agreement – in force

PDF, 329 KB, 40 pages

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2009 Tax Information Exchange Agreement as amended by the 2013 Exchange of Letters – in force

PDF, 514 KB, 10 pages

Details

2019 Gibraltar-UK Double Taxation Agreement – in force

The Double Taxation Agreement was signed on 15 October 2019. It entered into force on 24 March 2020.

The Agreement takes effect in the United Kingdom 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

The Agreement takes effect in Gibraltar from:

• 1 May 2020 for taxes withheld at source
• 1 July 2020 for Income Tax
• 1 July 2020 for Corporation Tax

2009 Tax Information Exchange Agreement as amended by the 2013 Exchange of Letters – in force

The Tax Information Exchange Agreement (TIEA) entered into force on 15 December 2010. The exchange of letters signed in London and Jakarta on 21 November 2013 amending the TIEA entered into force on 30 June 2014.

Published 8 November 2017
Last updated 8 April 2020 + show all updates

1. 8 April 2020

   The 2019 Gibraltar-UK Double Taxation Agreement – in force has been added.

2. 24 December 2019

   The 2019 Gibraltar-UK Double Taxation Agreement – not in force has been updated.

3. 22 October 2019

   The 2019 Gibraltar-UK Double Taxation Agreement – not in force has been updated.

4. 17 October 2019

   The 'Tax Information Exchange Agreement: exchange of information - in force' and '2019 Gibraltar-UK Double Taxation Agreement – not in force' have been added.

5. 8 November 2017

   First published.