Gibraltar VAT

Absence of VAT:

• Gibraltar does not have a Value Added Tax (VAT) system.

Alternative Taxes:

• Alternative indirect taxes are in place.
• These include import duties on specific goods.

Import Duties:

• Import duties apply to certain goods brought into Gibraltar.
• The rates of these duties vary depending on the type of goods.

E-commerce:

• E-commerce activities are not subject to VAT within Gibraltar.
• However, businesses engaging in e-commerce with EU countries must comply with EU VAT regulations.

Financial Services:

• The financial services sector is not subject to VAT within Gibraltar.