A practical and easy-to-follow guide to the
Gibraltar tax system. July 2014. This booklet is also available online at www.pwc.gi
A list of PwC Gibraltar contacts is provided at the back of this guide should you require more
detailed advice or assistance tailored to your specific needs.
This booklet is based on taxation law and practice in Gibraltar as at 1 July 2014.
It is intended to provide a general guide only to the subject matter and is necessarily in a
condensed form, it should not be regarded as a basis for ascertaining the liability to tax in
specific circumstances. Professional advice should always be taken before acting on any
information in the booklet.
PwC
