Gibraltar VAT Calculator
Gibraltar has no VAT. Use this calculator to understand cross-border VAT obligations for UK and EU trade.
VAT in Gibraltar — The Complete Guide
Gibraltar does not have Value Added Tax (VAT). This makes it one of very few British Overseas Territories and European micro-jurisdictions with no consumer-level sales tax. There is no VAT on goods or services sold within Gibraltar, which is a significant commercial advantage — particularly for the retail, financial services, gaming, and tourism sectors.
If you are doing business between Gibraltar and the United Kingdom, or between Gibraltar and the European Union, cross-border VAT obligations may still apply depending on the direction of trade and the nature of the goods or services. This guide explains everything you need to know.
Using This Calculator for Cross-Border Transactions
- For UK VAT on goods imported from Gibraltar to the UK: enter the Gibraltar net price and apply the UK VAT rate (20% standard, 5% reduced).
- For EU VAT on goods imported from Gibraltar to EU countries: enter the net price and select the relevant EU country's standard rate.
- Select Add VAT to calculate the tax-inclusive price.
- Click Copy to copy results to your clipboard.
Cross-Border VAT Example
VAT +
Goods bought in Gibraltar (£100) imported to UK: £100 net × 1.20 = £120 incl. UK VAT. UK VAT = £20.
VAT −
Extracting UK VAT from a UK invoice: £120 gross ÷ 1.20 = £100 net. VAT = £20.
Gibraltar Tax Overview
| Date | Rate | Note |
|---|---|---|
| Historical | 0% | Gibraltar has never had VAT |
| 1967 | N/A | Import duties introduced as primary consumption tax |
| 2020 | N/A | Gibraltar excluded from UK VAT area post-Brexit |
Does Gibraltar Have a VAT Registration Requirement?
No. Gibraltar has no VAT and therefore no VAT registration requirement. Businesses operating solely within Gibraltar do not need to register for, charge, or file VAT returns.
However, Gibraltar businesses that import goods from the UK or EU, or that supply digital services to EU consumers, may need to register for VAT in the relevant jurisdiction. Since Brexit (January 2021), Gibraltar is treated as a third country for UK VAT purposes — meaning goods entering the UK from Gibraltar are subject to UK import VAT.
Tax Obligations for Gibraltar Businesses
In place of VAT, Gibraltar levies Import Duty on goods brought into Gibraltar from abroad. Rates vary by product category. Gibraltar also has Corporate Tax at 10%, Payroll Tax, and certain excise duties on fuel, tobacco and alcohol.
Gibraltar businesses selling digital services to EU consumers may need to register for EU VAT via the EU's OSS (One Stop Shop) scheme. Businesses exporting goods to the UK above £135 must ensure UK import VAT is accounted for — either by the importer or via special arrangements.
Frequently Asked Questions — Gibraltar and VAT
- Does Gibraltar have VAT?
- No. Gibraltar has never had VAT. There is no Value Added Tax on goods or services sold within Gibraltar. This is one of the jurisdiction's major commercial attractions, particularly for retail and financial services.
- What tax does Gibraltar have instead of VAT?
- Gibraltar has Import Duty on goods entering the territory from abroad. Rates vary by product. There is no general consumption tax equivalent to VAT or GST. Other taxes include Corporate Tax (10%), Payroll Tax (employees and employers pay contributions), and excise duties on fuel, tobacco and alcohol.
- Do I pay UK VAT on goods bought in Gibraltar and brought to the UK?
- Since Brexit (1 January 2021), Gibraltar is outside the UK VAT area. Goods imported from Gibraltar into the UK are treated as imports from a third country and may be subject to UK import VAT (20% standard rate) and customs duty at the UK border, depending on the value and nature of the goods.
- Do Gibraltar businesses need to register for EU VAT?
- Gibraltar businesses selling digital services (software, streaming, e-books, etc.) directly to EU consumers (B2C) are required to account for EU VAT in the consumer's country. They can do this by registering for the EU's OSS scheme in any EU member state, or by registering individually in each EU country where they have customers.
- Is Gibraltar part of the UK customs territory?
- No. Since Brexit, Gibraltar is a separate customs territory from the UK. The UK-Gibraltar trade border means that goods moving between the two are subject to customs procedures. Gibraltar has its own trade agreements and negotiated a separate arrangement with the EU regarding the Gibraltar-Spain land border (the Windsor Framework does not apply to Gibraltar).
- Can I use this VAT calculator for Gibraltar business?
- Yes — for cross-border transactions. If you sell goods from Gibraltar to UK customers, use this calculator with the 20% UK VAT rate to determine what your UK-based customers will pay in import VAT. For goods entering EU countries from Gibraltar, use the relevant EU country's VAT rate. For purely domestic Gibraltar transactions, no VAT applies.