Gibraltar tax returns for the 2025/26 tax year (1 July 2025 to 30 June 2026) must reach the Income Tax Office by Monday 30 November 2026. If you had employment income in Gibraltar during that year, you have to file, even if all your tax was taken through PAYE. You can file online through eGov, which came back on 12 October, or by emailing the PDF form. A late return costs £50, rising to £850 if it's six months late.
At a glance
- Deadline: Monday 30 November 2026
- Covers: income from 1 July 2025 to 30 June 2026
- Who files: anyone with income taxable in Gibraltar, including PAYE employees. The main exception is people aged 60 or over whose only income is a pension
- How: online through eGov or the Gov.gi eServices app, or the editable PDF form sent by email. Paper returns are not accepted
- Attach: a copy of your ID card or passport, plus evidence for any allowance you're claiming
- Late: £50 penalty, a further £300 after three months and another £500 after six
Do you have to file?
The rule is in section 28 of the Income Tax Act 2010: every person (other than a company) who has income assessable in Gibraltar for the year must make "a full and complete return of his income for that year by 30th November". The Income Tax Office's guidance puts it as a simple table:
| You do need to file if you received | You don't need to file if you received |
|---|---|
| Employment income | Only pension income, and you're aged 60 or over |
| Trade or business income (including part-time) | |
| Rental income | |
| Dividends | |
| Income from a trust or foundation | |
| Pension income and you're under 60 |
A few situations people often ask about:
- You only have one job and PAYE takes care of the tax. You still file. Employment income is the first item on the Income Tax Office's list.
- You started work in Gibraltar during the 2025/26 year. You file for the months you worked here. If your first Gibraltar income came after 30 June 2026, you have nothing to declare for 2025/26. Email the office if you're unsure.
- You live in Spain and work in Gibraltar. Section 28 turns on income assessable in Gibraltar, not on where you live. If you're paid through Gibraltar PAYE, check with the Income Tax Office whether a return is expected from you. Spain's own annual return (the declaración de la renta) is a separate obligation, so speak to an asesor fiscal about that side.
- You've left Gibraltar for good. Use the Claim for Final Assessment form instead, with Part 1 of the P7A your last employer gave you, sent to paye.leavinggib@gibraltar.gov.gi.
What the return actually does
The form has two jobs, and which one matters depends on how you earn.
If you're an employee (PAYE): you declare last year's income, but the allowances you claim are used to set your tax code for 2026/27, the year that started on 1 July 2026. If you don't claim an allowance, your employer can't apply it, and you may pay more tax than you need to each month.
If you're self-employed, a partner, or you have rental, dividend or trust income ("Other"): the return is the basis for your 2025/26 assessment, so the allowances you claim are applied to the year just ended.
Either way, you choose between the two tax systems in Part 2: the Allowance Based System (ABS) or the Gross Income Based System (GIBS). The office then assesses you under whichever gives the lower bill, regardless of the box you tick. That only works if you give full information, which is why it's worth filling in the allowances section carefully even if you think GIBS will win. Our guide to Gibraltar tax rates for 2026/27 explains both systems, and the tax calculator shows which one comes out cheaper at your salary.
Each person files on their own. You can't include your spouse or civil partner on your return, but you can send both returns in the same email.
What to have ready
- Your Taxpayer Reference. It's on your tax code notice or your last assessment.
- Your P7. Your employer must give you this certificate of pay, tax and social insurance for the year.
- A copy of your photo ID (ID card or passport). The office will reject a return without it.
- Evidence for anything new or changed. Allowances you've claimed before and that haven't changed need less, but these always need paperwork:
| If you're claiming | Send |
|---|---|
| Mortgage or loan interest | A certificate of the interest paid in the year to 30 June 2026, from your lender |
| Health insurance | Proof of the June 2026 payment |
| Life insurance | Evidence of the premium paid in June 2026, and of any changes during the year |
| A child aged 16 or over in full-time education | Proof from the school, college or university |
| Nursery fees | A certificate of attendance from the nursery |
| Maintenance payments | Proof of the payments made |
| Low income earner's allowance | Your estimated income for 2026/27 (only if under £19,500) |
| Business expenses | Receipts, invoices or bank statements, plus an income and expenditure account |
The office checks every claim. Claiming an allowance doesn't guarantee you'll get it, and anything you can't support is disallowed.
Filing online
The online tax return service was taken down in July for an upgrade, and the Income Tax Office's web page still carries that notice. The Gibraltar Chronicle reported on 12 October that the service has been restored and taxpayers can file online as normal.
- Register for a personal account on the eGov portal (portal.egov.gi), if you haven't already.
- Log in and choose "Register for Tax eServices". You'll need your Taxpayer Reference.
- Wait for verification. It isn't instant, so if you're registering for the first time in the last week of November, use the email route instead.
- Complete the return. It builds itself around your answers, and your employment income is usually filled in from your employer's year-end return.
- Upload any supporting documents. On the Gov.gi eServices app (App Store and Google Play) you can photograph them.
If your employment income doesn't appear, your employer may not have filed its year-end return yet, or the figures may not match your record. Ask your employer first.
Filing by email
- Download the editable PDF return from the Income Tax Office page on gibraltar.gov.gi. It works in a PDF reader on a computer, not on a phone.
- Fill it in. You don't need to sign it.
- Attach your photo ID and supporting documents as PDF, JPEG or PNG files.
- Email it to the right address for your taxpayer type:
| Taxpayer type | Who it's for | |
|---|---|---|
| PAYE | Employees, and people under 60 with a pension | paye.returns@gibraltar.gov.gi |
| Other | Self-employed, partners, landlords, dividends, trusts and foundations | taxopi@gibraltar.gov.gi |
| HEPSS | People with a HEPSS certificate | taxqi@gibraltar.gov.gi |
Don't post a paper return or drop it in the mailboxes in the office lobby. The Income Tax Office says paper returns won't be processed and may be subject to sanctions.
If you're self-employed or let property
Choose "Other" as your taxpayer type. You need to attach an income and expenditure account for the business, and a detailed income and expenditure statement plus your latest tenancy agreement for rental property in Gibraltar.
You can deduct expenses incurred "wholly and exclusively" for the business. The guidance lists premises rent, business rates and licence fees, staff wages and employer social insurance, professional fees, business insurance, advertising and business travel among them. It excludes your own drawings, personal social insurance, client entertainment, fines and everyday clothing. Where something is part business and part private, such as a phone or a car, claim only the business share and keep a record of how you worked it out.
Missed the deadline?
Section 65 of the Income Tax Act sets the penalties for an individual's late return:
| When | Penalty | Running total |
|---|---|---|
| From 1 December 2026 | £50 | £50 |
| Still not filed 3 months after the deadline | a further £300 | £350 |
| Still not filed 6 months after the deadline | an additional £500 | £850 |
The Commissioner can cancel penalties if you had a reasonable excuse throughout the time the return was late, so if illness or something similar stopped you, say so when you file.
Penalties for filing late are separate from paying late. If your assessment shows tax to pay and you miss the due date, section 64 adds a 10% surcharge, and a further 20% if it's still unpaid 90 days later.
Need to file a return for an earlier year? Email paye.enquiries@gibraltar.gov.gi and the office will send you the blank forms.
After you file
The office verifies your income and allowances. Employees then get a tax code for 2026/27 that reflects the allowances accepted, and an assessment for the year. If you paid too much through PAYE, for example because your code was built on the wrong system, you get the difference back. Questions about an assessment go to paye.assessments@gibraltar.gov.gi.
Getting help
- In person: the Income Tax Office public counters, St Jago's Stone Block, 331 Main Street, Monday to Friday 9am to 1pm. Bring everything you need for the return.
- eGov problems: the Help and Customer Service Hub at 323 Main Street, or the chat on the eGov portal.
- Phone: 200 71071 (PAYE is extension 1).
- Email: paye.enquiries@gibraltar.gov.gi for general questions.
- Someone filing for you: a friend or relative can file using the "Represent or authorise another individual" eService. An employer or adviser files through a corporate Tax eServices account. If someone emails a return on your behalf, they must include a letter of authority from you and state their name and capacity.
Questions people ask
Can I file my Gibraltar tax return on my phone?
Yes, through the Gov.gi eServices app or the eGov website, now that the online service is back. The editable PDF form doesn't work on phones, so if you file by email you'll need a computer, or help at the counters or the Help and Customer Service Hub.
Do I need to sign my tax return?
No. Instead you must include a copy of your ID card or passport, and the return will be rejected without it.
My employer deducts all my tax. Why do I have to file?
Because the law requires a return from everyone with assessable income, and because your return sets the allowances in next year's tax code. Without it, your code may leave out allowances you're entitled to.
What if I'm going to be late?
File as soon as you can. The first penalty is £50 and it doesn't grow until three months after the deadline. If you had a reasonable excuse, explain it: the Commissioner can set the penalty aside.
Sources
- Gibraltar Laws: Income Tax Act 2010, section 28 (returns by 30 November), section 64 (late payment surcharge) and section 65 (penalties for late returns)
- Income Tax Office: Tax Return Guidance 2026
- Income Tax Office: Tax Return form IT1, 2026
- Income Tax Office: main page and PDF return and PAYE questions
- HM Government of Gibraltar, press release 550/2026: temporary suspension of the online tax return service (July 2026)
- Gibraltar Chronicle: Tax eService resumes after upgrades (12 October 2026)
- HM Government of Gibraltar: Income Tax Office contact details