Gibraltar Double Tax Treaties
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Gibraltar Double Tax Treaties

DeltaQuest can assist you whether you are an individual or corporate entity in setting up a Gibraltar trust or Gibraltar foundation to achieve complete and comprehensive asset protection. For more information about Gibraltar tax treaties, please read the information below. Alternatively, to establish a Gibraltar Trust or foundation please complete our Application Form, or if you require further information please Contact Us.


Gibraltar has no double tax treaty agreements with any country nor is it required to disclose tax information with any tax authorities in any country. Its unique association with the UK and the Commonwealth does provide relief for income tax paid, which is similarly chargeable in Gibraltar. When a Gibraltar resident is in receipt of income, which is liable to tax in Gibraltar and this income is derived from and has already suffered tax in:

(i) the United Kingdom;
(ii) any other Member State of the European Economic Area; or
(iii) any territory of the Commonwealth.

Double taxation relief shall be allowed in respect of that income of an amount equal to the tax already deducted or the Gibraltar tax, whichever is the less.

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