Gi Individual Income Tax

---
name: gi-individual-income-tax
description: "Prepare an ordinary individual income-tax comparison for the year 1 July 2026 to 30 June 2027. Includes pre-death income obligations and specified allowance reductions under section 47. Includes specified approved/imported pension rules; Category 2, HEPSS, other pension cases, frontier-worker treaty residence and special deductions require separate review. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence requirements and computation examples. Retain source evidence and effective dates; unresolved points and professional review remain explicit. Use the linked official materials when checking a case, and obtain a qualified local review before filing or making a payment. Read the explicit exclusions before applying its calculations to different facts."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gi-individual-income-tax"
  jurisdiction: "GI"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Gibraltar individual income tax: ordinary assessment v0.12

> **Source-cited draft.** Professional review is pending. Figures are limited to the periods and assumptions below. This Guide prepares working papers; it is not authority to file or pay.

## Who this applies to

Prepare an ordinary individual income-tax comparison for the year 1 July 2026 to 30 June 2027. Includes specified approved/imported pension rules; Category 2, HEPSS, other pension cases, frontier-worker treaty residence and special deductions require separate review.

Sources were accessed on 22 October 2026. A dated rate table controls its stated period; an undated guidance page does not prove that all later amendments have been incorporated.

### Residence and filing intake

Section 74 defines ordinary residence using at least 183 days in a year of assessment or presence in a year within three consecutive years whose total exceeds 300 days. Any part of a day counts. Record all three years, not just the current one. Treaty residence requires a separate conclusion. [Income Tax Act 2010, s74](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

Collect employment, self-employment, pensions, rents, distributions, foreign-tax evidence and allowance documents. Determine the charging provision for each item before adding it to the calculation. A residence result does not establish the treatment of every income category.

## Rates, bands and thresholds

Rules 2 and 3A prescribe these ordinary full-year bands. The temporary overrides in rules 3B and 3C expressly concern 2022/23 and 2023/24; they are not the 2026/27 tables. The official index identifies the 1 July 2024 consolidation as current when checked on 22 October 2026.

| System | Marginal bands | Official source |
|---|---|---|
| ABS, taxable income after allowances | First £4,000: 14%; next £12,000: 17%; remainder: 39% | [Official source](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1989s096/1989s096(01-07-24).pdf) |
| GIBS, assessable income at most £25,000 | First £10,000: 6%; next £7,000: 20%; remainder: 28% | [Official source](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1989s096/1989s096(01-07-24).pdf) |
| GIBS, assessable income above £25,000 | First £17,000: 16%; next £8,000: 19%; next £15,000: 25%; next £65,000: 28%; remainder: 25% | [Official source](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1989s096/1989s096(01-07-24).pdf) |

Source for every band: [Rates of Tax Rules, rules 2–3C](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1989s096/1989s096(01-07-24).pdf), checked for the 2026/27 year. GIBS requires the prescribed election and remains subject to rule 3A. Rule 3A(3) requires the Commissioner to disregard the election described there if the ABS liability with the individual's allowances and deductions would be lower; compare completed calculations rather than choosing from headline rates.

**Partial-year limitation:** rule 3A(4) reduces the specified assessable/deemed-assessable amounts by one-twelfth for each complete calendar month without the listed Gibraltar activity. Rules 2(2) and 3A(2) additionally refer to section 34(3); that reference does not align straightforwardly with section 34 in the current Act. The archived 1952 Act’s section 34(3) concerned prescribed non-resident relief as if resident, while the current section 34(3) concerns amendment of assessments. Current Schedule 9 paragraphs 13–17 and 20 preserve continuity/references only within their stated conditions; no corresponding rewritten eligibility provision was established here. Allowances rule 24 now expressly concerns a non-resident receiving a Gibraltar-accruing pension and is not a general frontier-employee entitlement. [Archived Act, section 34(3)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1952-11/1952-11o.pdf); [current Schedule 9](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf); [rule 24](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf). The interaction and exact partial-year calculation need resolution before applying full-year bands to a starter, leaver or intermittent worker. The examples below assume full-year activity.

## The base

First establish assessable income under the charging provisions. ABS taxable income is the balance after eligible deductions; GIBS is not authority to transfer ABS allowances into a gross-income calculation. The following core amounts are supplemented by the ordinary claim methods below. The separate property and energy deduction conditions are recorded below. The legal basis of the webpage’s social-insurance deduction entries, the remaining cross-scheme/claim interactions and the stated drafting questions still prevent a claim to a complete relief schedule:

| Item | Rule and amount | Conditions and period |
|---|---|---|
| ABS personal allowance | Rule 6: £3,455 | Subject to rule 20 and other restrictions; reduced by 1/12 for each complete non-resident calendar month. No rule 6 deduction under GIBS. |
| ABS minimum-deductions top-up | Rule 16C: difference between £4,343 and other deductions, if lower | A top-up, not a further £4,343 allowance. Subject to system eligibility and partial-year reduction; rule 16C retains a reference to revoked rule 25. |
| ABS low-income allowance | Rule 16B: £7,107 if income ≤£11,450; £1,300 if >£11,450 and ≤£17,500; £920 if >£17,500 and ≤£18,500; £500 if >£18,500 and ≤£19,500 | Required claim and monthly non-residence reduction apply. A provisional PAYE allowance is reconciled if final income supports a smaller allowance or none. |
| ABS tax credit | Rule 6C: statutory ceiling is the greater of £300 and 2% of tax liability | Separate from a deduction from income. PAYE calculation follows the Commissioner's tax tables; reduced for complete non-resident months. This Guide does not convert the ceiling wording into an independently verified refund entitlement. |
| GIBS approved pension contribution | Rule 24A: actual contributions up to £1,500 | Deduction from earned assessable income; scheme must be approved by the Commissioner. |

Amounts above are those in the 23 March 2026 consolidation, checked for 2026/27; [Allowances Rules, rules 6, 6A, 6C, 16B, 16C and 24A](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf). Rule 6A excludes its listed ABS deductions for a GIBS elector. Rule 6B separately restricts deductions where a spouse/civil partner elects GIBS, with specific historic-claim and insurance/pension exceptions and restrictions against duplicate spouse claims. Obtain both partners' elections and claim history before calculating either person's allowance entitlement; do not automatically add two personal allowances.

For a full-year eligible ABS individual whose only other deduction is £3,455, the rule 16C top-up is £4,343 − £3,455 = **£888**, giving total deductions £4,343. If eligible other deductions already total £5,000, there is no top-up. Both examples assume no rule 6B restriction and no other adjustment; they are not final tax assessments.

### Health-insurance deductions and family-policy restrictions

For ABS, rule 20A permits a deduction for premiums or contributions payable during the assessment year to an insurance policy, scheme, society or fund **approved by the Commissioner for this rule**, providing health cover for the individual, spouse/civil partner or dependent children. The aggregate annual ceiling is **£5,395**. Rule 6A excludes this deduction for a GIBS elector; the separate rule 20B instead provides the GIBS health-insurance deduction, capped at **£3,000**, for the specified approved cover. These are deductions in calculating taxable income, not cash refunds or credits of those amounts. [Allowances Rules, rules 6A and 20A–20B, pages 16–17 and 30–31](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Both rules reduce the deduction otherwise allowable by **one twelfth for each complete calendar month of non-residence**. Establish the eligible premium and cap first, then reduce that deduction; do not simply reduce the cap and leave a smaller premium unreduced. For an otherwise allowable £2,400 deduction and three complete non-resident months, the result is **£2,400 × 9/12 = £1,800**. This illustration concerns the deduction alone; the Guide's unresolved partial-year rate-band issue still prevents treating it as a complete part-year tax calculation. [Rules 20A(2) and 20B(2)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

A spouse's or civil partner's GIBS election also requires checking rule 6B before claiming ABS health relief. Rule 6B(1) includes rule 20A in its restrictions; subsection (2) preserves specified claims for 2006/07 made and submitted by 30 June 2007. The separate exception in subsection (3) requires an otherwise eligible policy **held solely in the claimant's name and covering only that claimant**, plus the stated absence of a historic rule 20A claim by either partner in the manner described in subsection (2). A family policy is not within that self-only exception merely because one partner pays it. Retain both partners' elections, historic claims, policy ownership and covered-person details. [Rule 6B(1)–(3), pages 17–18](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

**Boundary examples:** assuming full-year eligibility and no spouse restriction, £6,000 of qualifying premiums reaches the ABS ceiling of £5,395. Separately, assume a GIBS individual's otherwise eligible health-insurance deduction is £3,000; three complete non-resident months reduce it to £2,250. These examples do not add ABS and GIBS deductions together. Keep the approval evidence, premium schedule, covered persons, residence calendar and rule 29 claim/supporting documents. The live claim channel and case-specific approval remain to be confirmed.

### Low-income exemption and taper relief

Rule 16E(1) says an individual with **gross assessable income of £11,450 or less is not subject to tax**. This is distinct from rule 16B's allowance deducted from income. Above that exemption threshold, rule 16E prescribes reductions of assessed tax in four specific ranges; it does not provide a single continuous taper covering every amount up to £19,924. [Allowances Rules, rule 16E](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

| Gross assessable income I | L | Full taper relief T0 |
|---|---|---|
| >£11,450 and ≤£14,286 | £11,451 | £567.20 |
| >£17,500 and ≤£17,822 | £17,501 | £64.40 |
| >£18,500 and ≤£18,856 | £18,501 | £71.20 |
| >£19,500 and ≤£19,924 | £19,501 | £84.80 |

Within the applicable range, reduced taper relief is **T0 − 0.2 × (I − L)**. Deduct the resulting relief from the assessed liability, not from income. Do not fill gaps between these ranges with an invented formula or round a boundary into a different range. The statute supplies whole-pound L values; fractional-pound boundary treatment and interaction with the Commissioner's tables require confirmation for a final assessment. [Rule 16E(2)–(4)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

For example, at gross assessable income £17,601, relief is £64.40 − 20% × £100 = **£44.40**. At the stated upper endpoint £17,822, the formula gives **£0.20**. At £17,823 that range no longer applies; do not continue it to produce negative relief. These are relief amounts, not the person's entire tax bill.

Rule 16F separately specifies high-income taper relief for gross assessable income **>£99,999 and ≤£103,333**, using **£1,000 − 0.3 × (I − £100,000)**. It reduces assessed liability; it is not a new marginal tax band. At £101,000 the formula gives £700. The Commissioner can issue implementation tables under both rules. This Guide has not verified the complete current table or every interaction with other credits. [Rule 16F](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

### Computation working paper

1. Establish assessable income and classify each proposed allowance or deduction.
2. Select the correct GIBS table using assessable income. Do not treat the £25,000 switch as an additional band.
3. Apply each marginal rate only to its slice. Separately compute ABS on the reviewed taxable-income base.
4. Apply only documented credits and special adjustments after confirming eligibility. Keep a separate column for them; the examples below exclude them.
5. Compare the completed liabilities, then reconcile withholding and payments. A lower preliminary subtotal is not a final assessment.

**Arithmetic examples, before credits and with the stated bases:** GIBS gross/base £40,000 gives £2,720 + £1,520 + £3,750 = **£7,990**. ABS taxable base £20,000 gives £560 + £2,040 + £1,560 = **£4,160**. These use different assumed bases and are not a comparison for one taxpayer. At the GIBS switch, test £25,000 and £25,001 separately; do not smooth a discontinuity without a sourced adjustment.

### Family, disability and other ordinary ABS deductions

Apply the system and spouse restrictions in rules 6A–6B before this schedule. Keep the supporting claim required by rule 29. These deductions reduce income; they are not cash payments of the amounts shown. [Allowances Rules, rules 6A–6B and 29](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

| Claim | Amount and conditions |
|---|---|
| Spouse/civil partner, rule 7 | £3,455 for a spouse/partner living with or wholly maintained by the claimant. For qualifying alimony, maintenance or separation payments, use the actual amount; the court-order/agreement limit is £3,455. Apply the rule's complete-month reduction and separate-claim restriction. |
| Disabled individual, rule 7A | £10,000 for each unmarried disabled individual living with the parent who claims. The Director of Social Services must give the specified disability-allowance eligibility confirmation, notwithstanding the five-year residency period. No rules 8/9 deduction for that same individual; multiple claimants require Commissioner apportionment within the aggregate limit. Rule 7A(3) preserves its express 1999 amendment-rule provision; a case engaging that provision needs its text checked. |
| Child, rule 8 | £1,190 for the first qualifying maintained unmarried child: under 16 at the assessment-year start, or in the specified full-time education or qualifying articles/indentures. Birth during the year reduces the deduction by one twelfth for each complete month ending before birth; becoming a stepchild or adopted child uses that event date. Qualifying separate maintenance is limited to the amount paid, up to £1,190. |
| Child educated abroad, rule 9 | £1,375 for each qualifying maintained unmarried child aged at least 16 at the year start, undergoing the specified education/training outside Gibraltar. The claimant must be ordinarily resident and must not be entitled to a similar foreign allowance for that child. |
| Parent with custody and maintenance, rule 12 | £5,800 where its custody/maintenance and qualifying-child tests are met; if the claimant is a spouse or civil partner, the claimant must not be entitled for that assessment year to a deduction under rule 7. Subject to rule 20. |
| Joint custody, rule 13 | Each parent gets one half of the rule 12 amount if legally separated, both maintain and have custody, and the father is not entitled under rule 7(1)(b)/(c). If a parent dies, reduce that parent's amount by one twelfth for each complete remaining month and add that reduction to the surviving parent's entitlement. Subject to rule 20. |
| Nursery, rule 14A | Ordinarily resident claimant: actual attendance payments, up to £5,480 per child. The independent nursery must meet the statutory registration, public-access, comparable-education and Commissioner-satisfied market-fee conditions; a government nursery is excluded. |
| Apprentice, rule 15 | £380, reduced by one twelfth per complete non-resident month. Keep the written apprenticeship contract approved by one of the two Boards specified in rule 15(2), including the reciprocal training obligation. |
| Blind person, rule 17 | £5,475 where the claimant or spouse/civil partner has effectively lost sight, proved by a qualified medical practitioner's certificate; subject to rule 20. |

Rule 14 prevents claiming both rules 8 and 9 for the same child. For a child not resident in Gibraltar the child must be the claimant's own child. The child's own income must not exceed the particular deduction, excluding the specified scholarship/educational awards and employment income of a full-time student at a Commissioner-approved establishment. Multiple claimants require Commissioner apportionment within the deduction, not duplicate claims. Rule 20 reduces the deductions expressly listed there by one twelfth for each complete non-resident month; it literally refers to rule 7(2), so do not replace the separate rule 7 wording with an invented uniform rule. [Rules 7, 14 and 20](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Rule 18 concerns a relative maintained at the claimant's expense who cannot maintain himself through old age/infirmity, or the specified widowed mother whether incapacitated or not. The relative's total annual income must not exceed £3,455. The deduction is £250, or £400 if the dependant is ordinarily resident in Gibraltar, reduced by income exceeding £3,090; there are at most two dependants and joint contributors apportion it by their maintenance contributions. Apply rule 20. The printed income ceiling and reduction can produce an apparent negative result in part of the non-resident range; this Guide does not invent a negative deduction or silently repair that drafting. For an otherwise eligible dependant with income £3,200, the reduction is £110: £140 from the £250 amount, or £290 from £400, before other applicable reductions. [Rule 18](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Rule 16A specifies a senior-citizen deduction for a man aged at least 65 or a woman aged at least 60 during the assessment year, with a complete-month non-residence reduction. Its printed formula subtracts the two named £3,455 amounts from £12,645; it is not a general instruction to add £12,645 on top of other deductions. It retains a reference to an election under revoked rule 25. Keep that reference and the actual rule 6/7 eligibility on the working paper; the current drafting does not establish a universal minimum-deduction calculation for every unmarried or mixed-system pensioner. [Rule 16A, with rules 6A–6B and 25](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Rule 16D is a separate tax credit of up to £4,000, limited to tax liability, for a person aged at least 60 with its defined earned income. Check all pension/annuity exclusions: pension or annual annuity exceeding £6,000, and the stated Commissioner-opinion tests involving capital beyond 25% and a pension/annuity over £6,000. GIBS electors are excluded; the printed revoked-rule-25 reference remains. Apply the printed complete-month residence/age conditions in rule 16D(5) and the prescribed claim; do not count the same month twice or assume a refundable balance. It does not exempt all earnings after age 60. [Rule 16D](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

### Life assurance and pension contributions deducted from income

For ABS, rule 21 covers qualifying own/spouse life premiums, contributions to the approved pension/provident arrangements specified in rule 21(9), and the preserved former Social Insurance (Pensions) Fund entitlement in rule 21(10). It excludes the stated statutory/personal pension arrangements from paragraph (9), prohibits relief twice for the same amount, and provides the separate-income spouse treatment in paragraph (8). Apply the overall one-sixth assessable-income ceiling, the one-seventh ceiling for life premiums and paragraph (10) contributions, and the 7% capital-sum limit for a policy securing death benefits, excluding bonuses. Reduce the allowable deduction for complete non-resident months. Rule 6A excludes rule 21 for GIBS; rule 6B's self-only life-policy exception requires its own historical-claim conditions. Do not treat all pension products as the same deduction. [Rules 6A–6B and 21](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Rule 21A separately allows actual contributions to a Commissioner-approved personal pension scheme or retirement annuity contract, capped at the lesser of 20% of earned assessable income and £35,000. Earned assessable income is the specified trade/professional and employment income; the rule excludes earnings from employment that provides a pension or annuity, and requires the prescribed claim. Rule 6A excludes this deduction for GIBS. An otherwise eligible ABS person with £50,000 qualifying earned income and £12,000 paid has a £10,000 cap and deduction, assuming all other conditions are met. The separate GIBS approved-pension deduction remains rule 24A's £1,500 limit. [Rules 6A, 21A and 24A](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

### Mortgage interest and home-purchase deductions

Rule 22 permits qualifying interest actually paid for constructing, purchasing, improving or developing a Gibraltar home occupied or to be occupied as the only/main Gibraltar residence. Check the loan's use and cost limits, lender licensed to take deposits, occupation evidence and the exclusions for specified spouse/settlor transactions and excessive prices. The ordinary limit is interest attributable to at most £350,000 aggregate loan principal, not £350,000 interest a year. The rule retains a separate transition for loans made on/before 30 June 2008; do not replace it with a new-loan calculation. A claimant can elect own, spouse/partner or 50:50 allocation under the specified conditions. Where a spouse uses GIBS, retain rule 6B(5)'s printed rule-22 reference, historical-claim condition, half-deduction and one-sixth assessable-income limits; its wording does not justify bypassing the rule 6B eligibility check. GIBS has a further £1,500 annual deduction ceiling. [Allowances Rules, rule 22(1)–(2), (7)–(10)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Keep the disposal and use conditions with that claim. Rule 22(2A) addresses disposal or ceasing occupation within 12 months of first claiming, with its death/continuing-spouse exception. Pre-occupation disposal under rule 22(1)(d) requires the stated replacement-home use of proceeds within 12 months, otherwise the relieved tax becomes payable within 30 days after that period. Rule 22(3) separately covers a child's home and disallows relief for a year with any occupation by someone other than the child. Garage/parking relief under rule 22(4)–(6) has its own three-year disposal and twelve-month use tests and excludes a motorcycle from the specified personal motor vehicle. The enforcement wording refers to old section 74; no current assessment deadline is inferred from that unconverted reference. [Rule 22(1)(d), (2A)–(6)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

The Home Purchase (Deductions) Rules give the post-1 July 2019 ordinary aggregate limit of £13,000 under rule 2 (own home) or 2A (child's home), subject to their separate ordinary-residence, acquisition/construction, cost/payment and Crown-property exclusions. The own-home rule excludes its specified special-status certificate holder. This is not a fresh annual allowance or an automatic allowance for each new property: apply the one-claim/one-dwelling rules, the historical pre-July-2001 adjustment, joint-owner interest reduction and elected own/spouse/50:50 allocation. Exclude the specified life-policy realisation proceeds. Rule 3 carries an unused entitlement balance to later years; rule 5's provisional tax refund is discretionary and assessment-adjustable. [Home Purchase Rules, rules 2–5](https://www.gibraltarlaws.gov.gi/legislations/home-purchase-deductions-rules-1989-398/download).

For a current eligible GIBS claimant the post-1 July 2019 limit is £7,500 under rule 8(4), with the other restrictions intact. Where either partner uses GIBS, check the historical-claim and half-deduction provisions in rule 8(2)–(3); do not grant two full allowances. Rule 6 separately withdraws entitlement for the specified disposal or cessation of residential use within twelve months of obtaining the legal estate, subject to its death/continuing-occupation exceptions. It retains an old-section-74 assessment reference; do not infer a new assessment clock. [Home Purchase Rules, rules 6 and 8](https://www.gibraltarlaws.gov.gi/legislations/home-purchase-deductions-rules-1989-398/download).

The separate Home Purchase (Special Deduction) Rules specify £4,000 total with at most £1,000 in any assessment year. Their rule 2 requires entitlement under the ordinary own-home rule 2; rule 3 also limits payment dates, repeat/property claims, spouse allocations and joint ownership. Rule 3(2)(f)–(g) retains the historical £10,000/£11,500 entitlement tests; the current text does not explain their application to a new £13,000 entitlement. Rule 4 excludes a GIBS elector and separately addresses a spouse's GIBS election, historical claims and half relief. Keep these unresolved eligibility conditions explicit instead of automatically adding £1,000 to every new purchaser's calculation. [Special Deduction Rules, rules 2–4](https://www.gibraltarlaws.gov.gi/legislations/home-purchase-special-deduction-rules-2004-412/download).

For administration, the current Income Tax Office PAYE page requests the Mortgage Interest and House Purchase Allowance application, property deeds and mortgage facility letter; the lender's interest letter is required yearly. The published webpage's plain-language summary does not replace the statutory principal cap, allocation, historical conditions or forfeiture tests above. [ITO property-allowance instructions](https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/paye).

### Gym/personal-training and private-school tax credits

Schedule 3 paragraph 19A permits a credit capped at the lower of 10% of the individual's qualifying Gibraltar gym/fitness membership or contracted Gibraltar personal-trainer cost and that individual's tax liability. A personal trainer must be registered with ITO and compliant to the Commissioner's satisfaction. The claim needs evidence for the entire cost. Unused credit becomes zero and cannot be transferred or carried forward. [Income Tax Act, Schedule 3 paragraph 19A](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

Paragraph 19B applies the same 10%-of-cost and tax-liability ceilings to a parent's private primary/secondary school tuition fees paid in Gibraltar for the defined child. Nursery is excluded from this school definition; its separate allowance has different conditions. The entire tuition cost needs supporting evidence. Unused credit becomes zero and cannot be transferred or carried forward. In separate assumed cases, £900 of qualifying gym cost with £50 liability permits £50 credit; £8,000 tuition with £900 liability permits £800. These are independent illustrations, not permission to apply several credits repeatedly against the same liability or an asserted statutory ordering between them. [Schedule 3 paragraph 19B](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

### Solar and wind installation deductions

A person with an interest in property in Gibraltar can claim under the Energy (Deductions) Rules for the specified solar/wind electricity systems, photovoltaic panels or wind turbines, with qualifying installation expenditure and a rule 6 certification letter. The deduction is limited to actual installation cost and **£6,000 in aggregate across all claimants**, claimed in **equal amounts over two years of assessment**. It is a deduction from income, not the amount of tax saved. The Town Planner's letter must confirm installation and expenditure; the required Town Planning Act 2018 section 17 permit, compliance with it and other relevant law, and sufficient expenditure evidence are conditions. [Rules 3 and 6](https://www.gibraltarlaws.gov.gi/legislations/energy-deductions-rules-2015-3877/download).

Rule 4 makes this additional to other deduction/relief/allowance for the same expenditure. For joint claimants, provide the Commissioner with the written allocation agreement; without agreement the Commissioner determines allocation considering all relevant facts, particularly expenditure proportions. Rule 7 requires a written claim to the Commissioner **within two years after the end of the assessment year claimed**, with the certification letter. An assumed eligible £8,000 installation therefore gives at most £6,000 total, £3,000 in each of the two years; an evidenced 60:40 agreement allocates £1,800 and £1,200 per year. This assumes valid eligibility, expenditure, certification and allocation, not approval of an actual claim. [Rules 3–7](https://www.gibraltarlaws.gov.gi/legislations/energy-deductions-rules-2015-3877/download).

### Property energy-performance deductions

The Energy Performance (Deductions) Rules require an interest in Gibraltar property, expenditure improving its energy-efficiency rating, an Energy Performance Certificate and Department of the Environment certification. Include the EPC cost in the evidenced expenditure. Apply the percentage corresponding to the **rating obtained**, rather than the difference between two rating percentages. [Rules 3–4 and Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download).

| Rating obtained | Income-deduction percentage | Official source |
|---|---:|---|
| A+ | 100% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| A | 85% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| B | 70% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| C | 50% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| D | 30% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| E | 25% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| F | 10% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |
| G | 0% | [Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) |

Rule 5 permits additional relief but bars this deduction if the person claimed under the named tax-deductible-property-zone premises rules for the same expenditure. Joint allocation uses a written agreement supplied to the Commissioner or, failing agreement, the Commissioner's determination considering relative expenditure and other relevant facts. The Department's letter must confirm expenditure, improvement and the new rating; evidence must satisfy it. Claim in writing to the Commissioner **within two years after assessment-year or accounting-period end**. For an assumed qualifying improvement to D, £10,000 works plus £200 EPC cost gives a £10,200 base and **£3,060 income deduction**, not £3,060 tax saved. [Rules 4–8 and Schedule](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download).

### Electric-vehicle charging systems

The Electric Vehicle Charger (Deductions) Rules require **legal title to a parking space or garage in Gibraltar**, actual charging-system installation expenditure and the Commissioner's rule 6 certificate. The deduction is cost limited to **£2,000 aggregate across claimants** and is additional to other relief for the same expenditure. Joint claimants supply a written allocation agreement; otherwise the Commissioner determines allocation, taking relevant facts and expenditure proportions into account. The certificate confirms compliant installation and actual expenditure, supported by sufficient evidence; the Commissioner can request further information. [Rules 3–6](https://www.gibraltarlaws.gov.gi/legislations/electric-vehicle-charger-deductions-rules-2018-4465/download).

Current rule 7 requires a written claim to the Commissioner. LN 2022/170, effective on publication on 7 July 2022, deleted the former **30 June 2021** date. Do not insert a two-year period from a different relief, or infer that no general tax claim limit can apply. An assumed qualifying £2,800 installation is capped at £2,000; an evidenced 75:25 allocation gives £1,500 and £500. These are income deductions under assumed eligibility and certification. [Current rule 7](https://www.gibraltarlaws.gov.gi/legislations/electric-vehicle-charger-deductions-rules-2018-4465/download); [LN 2022/170, rules 2–3](https://www.gibraltarlaws.gov.gi/legislations/electric-vehicle-charger-deductions-amendment-rules-2022-6610/download).

### Disabled access to business property

The Disabled Access to Property (Deductions) Rules apply to a **company or business with legal title to Gibraltar property from which a trade, business, profession or vocation is carried on**, and expenditure on modifications improving disabled individuals' access and inclusion. They do not establish relief for every private-home alteration. Qualifying cost is capped at **£15,000 aggregate**. Current rule 3(1)(d) requires the works by **30 June 2030**: LN 2026/125 substituted 2030 for 2024, effective on publication on **18 June 2026**. Retain actual work dates and check transitional facts separately; this does not decide retrospective claims during the earlier deadline gap. [Current rules 2–4](https://www.gibraltarlaws.gov.gi/legislations/disabled-access-to-property-deductions-rules-2020-5618/download); [LN 2026/125, rules 2–3](https://www.gibraltarlaws.gov.gi/legislations/disabled-access-to-property-deductions-amendment-rules-2026-8467/download).

Rule 4 makes this additional to other relief for the same expenditure. Rule 5 requires a letter confirming compliant works and expenditure; planning permission/building-control approval and compliance with them are required where applicable. The relevant authority is the Town Planner if full planning permission is required, otherwise the Building Control Officer. Rule 6 requires a written claim to the Commissioner **within two years after assessment-year or accounting-period end**, with a copy of the rule 5 letter. The printed eligibility provision **3(1)(c) refers to a certificate under rule 6, although certification is in rule 5**. Preserve that mismatch as a remaining interpretation point; do not silently renumber it or approve an actual certificate. With all applicable conditions assumed satisfied, £18,000 qualifying cost is capped at £15,000; this arithmetic does not settle the certificate-reference issue. [Rules 3–6](https://www.gibraltarlaws.gov.gi/legislations/disabled-access-to-property-deductions-rules-2020-5618/download).

### Approved pensions and imported-pension exceptions

Rule 3A covers pensions from a statutory scheme or provident/other fund approved by the Commissioner where the individual is **60 or over**, or meets one of the specified earlier-retirement categories. Those include the stated compulsory Pensions Act retirement, Royal Gibraltar Regiment retirement at 55 or over, and listed customs, port, fire/rescue and defence-police retirements between 55 and 60. Do not turn the list into an exemption for every retired person aged 55. [Rule 3A(1)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Qualifying pension income is taxed at **0%**, subject to the section 14A exception. Other chargeable income remains separately taxable under the prescribed bands after applicable apportioned allowances/deductions. The pension rule does not exempt rental, trading or employment income merely because its recipient is retired. Verify the fund approval and individual category, not just the payer's description of the transfer. [Rule 3A(2)–(3)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Section 14A instead taxes its specified imported-pension income at **2.5% insofar as it forms part of taxable income**, notwithstanding contrary provisions of the Act/allowance rules. The source must be a Commissioner-approved fund receiving the relevant funds or benefit entitlement transferred from the specified overseas pension scheme. Although subsection (2) uses European Union terminology, subsection (5) expressly defines it for this section as **the United Kingdom**. Do not extend this rule to every EU or foreign pension from the heading alone. [Section 14A(1)–(2), (5)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

Approval requires irrevocably binding fund rules restricting commutation to **30%** of the relevant assets, subject to a higher/lower percentage set by the Commissioner having regard to origin-country law; preventing benefits before **55** except qualifying ill-health retirement; and restricting onward transfers to approved funds or funds containing equivalent irrevocable provisions. For ill health, the administrator needs registered-medical-practitioner evidence of inability to carry on the occupation through mental or physical illness. These are Gibraltar approval conditions, not certification of UK transfer eligibility or freedom from UK charges. [Section 14A(3)–(4)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

Section 14B provides a separate 2.5% route for an approved fund conforming to the UK statutory instrument made under section 271A of the Inheritance Tax Act 1984, with its own stated fund restrictions. The referenced instrument is the **Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010, SI 2010/51**: the official revised text and HMRC IHTM17025 identify its requirements. Identification of that instrument does not establish any particular fund's conformity or Gibraltar approval. [Section 14B(1)–(5)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

### Section 14B: evidence for the UK scheme requirements

Use the [revised SI 2010/51](https://www.legislation.gov.uk/uksi/2010/51) when checking the cross-reference. The original 2010 PDF is an as-made text; the retrieved revised XML records a version effective from 31 December 2020. [HMRC IHTM17025](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm17025) also identifies SI 2010/51 as the regulations under section 271A. This Guide checks the instrument's qualification structure, not a fund's status or UK inheritance-tax liability.

Regulation 4 provides two routes. The ordinary route requires **both** tax recognition under regulation 5 and compliance with regulation 6. The international-organisation route requires an organisation within regulation 4(2), a scheme for benefits relating to past employment with that organisation, and regulation 7. Do not replace the ordinary route with a general assertion that the scheme is regulated. [Regulations 3–4](https://www.legislation.gov.uk/uksi/2010/51/regulation/4).

For the ordinary route, prepare an evidence schedule:

| Test | Evidence and conditions |
|---|---|
| Regulation 5, Primary Condition 1 | Scheme is open to residents of its country or territory of establishment. |
| Regulation 5, Primary Condition 2 | Country has the specified personal-income-tax system providing pension relief, plus one of the statutory alternatives: no member contribution relief of the stated kind; taxable scheme income/gains **and** a Schedule-specified scheme; or taxation of all/most benefits paid to members not in serious ill-health. Tax relief includes exemption. |
| Regulation 5, Condition A or B | A: approval, recognition or registration by the relevant tax authority. B applies where no such system exists and requires local scheme residence, at least 70% of relevant scheme funds designated for lifetime income, and benefits/lump sums no earlier than pension rule 1 permits. For a deceased member the designation condition looks immediately before death. |
| Regulation 6 | The relevant local regulator regulates this occupational or non-occupational scheme. If neither regulatory route applies **solely because no such body exists**, regulation 6(4) provides its specified geographical alternative or the lifetime-income/benefit-timing alternative. Failure to obtain registration where a regulator exists is not that exception. |

Source: [regulations 5–6 and Schedule](https://www.legislation.gov.uk/uksi/2010/51). The Schedule's specified scheme is an Australian complying superannuation plan as defined there; the taxable-income/gains alternative is not open to every taxed pension fund. The geographical alternative in regulation 6(4)(a) names an EU member State, Norway, Iceland or Liechtenstein; do not read the as-made phrase “another member State” as proof that Gibraltar qualifies. Regulation 7 separately imposes the 70% lifetime-income and pension-rule-1 timing requirements on the international-organisation route. [Regulation 7](https://www.legislation.gov.uk/uksi/2010/51/regulation/7).

The **70% test is route-specific**, rather than a universal stand-alone certification of QNUPS status. It uses “relevant scheme funds” as defined in regulation 2, not automatically every asset in a member's pension portfolio. Where pension rule 1 is incorporated, verify its applicable version and any relevant protection before selecting a benefit date; Gibraltar's domestic age-55 condition alone does not resolve that UK cross-reference. Keep the scheme's establishment, tax recognition, regulation, rules and chosen statutory route on file. Actual scheme conformity, Gibraltar section 14B approval, UK transfer eligibility/charges and inheritance-tax consequences remain separate determinations.

**Computation example:** assume an individual's established taxable amount within section 14A is £20,000. Tax on that component is **£20,000 × 2.5% = £500**. If a different £20,000 pension satisfies rule 3A and is outside the overriding imported-pension provisions, its rule 3A tax is £0. These are alternative classifications; the taxpayer cannot elect the cheaper result simply by describing the same pension differently. Neither figure is the person's total tax bill.

Keep approval evidence, scheme rules, origin and transfer history, age/retirement evidence, any commutation variation and the taxable-income calculation. Actual lump-sum treatment, amounts outside these provisions, UK transfer restrictions, approval/claim channels and treaty interactions require separate verification. See the [UK employment and pensions treaty Guide](gi-uk-employment-pensions-treaty.md); a domestic rate does not settle treaty allocation.

### Death during the tax year

Section 47 transfers the deceased individual's rights, duties and tax liabilities concerning **income arising before death** to the executor, subject to its assessment limit. Tax payable by the executor under that section is a debt payable out of the deceased's estate. The section does not by itself classify income arising to the estate after death or establish inheritance-tax treatment. Separate pre-death income from later estate income and retain the executor's authority. [Section 47(1)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

An assessment or additional assessment on that pre-death income must not be made later than the **end of the third year of assessment following the year in which death occurred**. This is not a three-year anniversary measured from the death date, nor a three-year extension for submitting every return. Keep ordinary return, payment, appeal and refund deadlines separately. [Section 47(2)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

**Assessment-period example:** a death on 15 October 2026 falls in the year ending 30 June 2027. The three following years end on 30 June 2028, 2029 and 2030, so the section 47(2) endpoint is **30 June 2030**. This does not say that an existing tax debt disappears on that date or that no return is required until then.

Section 47(3) reduces deductions allowable under **rules 6–19** of the Income Tax (Allowances, Deductions and Exemptions) Rules 1992 by **one twelfth for each complete calendar month** by which death precedes the assessment-year end. Check the particular deduction's legal basis and eligibility first. Do not extend this specific cross-reference to every relief, calculate a daily fraction, or apply it as a reduction of gross income under both tax systems. [Section 47(3)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

**Allowance example:** assume a deduction within that rule range has an otherwise established annual amount of £6,000. For death on 15 October in a year ending the following 30 June, November–June gives eight complete calendar months. The reduction is **£6,000 × 8/12 = £4,000**, leaving **£2,000**. For death on 15 June, there are no complete calendar months before 30 June and this particular reduction is zero. The £6,000 is an illustrative input, not a published allowance amount.

Recommended records: death date, executor authority, income cut-off, year-by-year assessments/payments, each deduction's governing rule and complete-month computation. Notification and final-return channels, post-death estate income and treatment of each specialised deduction still require verification. See [assessment appeals and refund claims](gi-income-tax-assessment-appeals.md) for the separate procedural clocks; no estate-wide tax clearance is established by this section.

## Deadlines and filing

Section 28(1) requires a full return by **30 November immediately following the assessment-year end**, subject to its exceptions. For the year ending 30 June 2027 this gives 30 November 2027, unless an applicable legal change or authorised extension alters it. Section 28(2)'s exclusion for foreign income relieved to nil requires the Commissioner's discretionary confirmation; a taxpayer cannot simply omit the income on that assumption. [Income Tax Act, section 28](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

### Payments on account and the balance

For individuals, section 39(2) bases two instalments on **50% each of the preceding assessment year's relevant tax liability**. The relevant income is Schedule 1 Table A paragraph 2 (property income) and Table B paragraph 2 (trade/business/profession/vocation income). For this calculation, the listed income is treated as charged after income subject to PAYE withholding. Do not automatically take 50% of a mixed-income taxpayer's entire prior-year tax bill. [Income Tax Act, section 39(2); Schedule 1](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

The instalments fall due on **31 January and 30 June within the assessment year** and are credited against the return liability. For 1 July 2026–30 June 2027, those dates are **31 January 2027 and 30 June 2027**. Section 39(1) supplies the general November payment rule, subject to its exceptions; the Income Tax Office explains that self-employed taxpayers pay the remaining balance when submitting the return, no later than **30 November**. For this year the balance deadline is therefore **30 November 2027**. A weekend adjustment is not assumed here. [Section 39(1)–(3)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf); [Income Tax Office payment guidance](https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/self-employed).

A taxpayer expecting the required instalments to exceed the current year's liability can apply for full or partial discharge under section 39(5). The Commissioner decides under subsection (6); an application is not itself an approved reduction. Subsection (7) applies surcharges to unpaid instalments and treats a subsequently established shortfall after a reduction claim as due on the original instalment date. Keep the claim, calculation, decision and actual payments. [Section 39(5)–(7)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

**Instalment example:** assume the correctly identified preceding-year relevant liability is £6,000, with no approved reduction. Each instalment is £3,000. If final current-year liability is £7,500 and both instalments were paid, the remaining balance is **£1,500**. If final liability instead is £5,000, payments exceed it by **£1,000**, to be reconciled as a repayment position; this is not an extra negative payment instalment. Assume no other withholding, credit, surcharge or offset in either illustration.

The authenticated 2026/27 return fields/release and special assessment payment cases remain to be verified; the published ordinary service and departure routes are recorded below. Keep return delivery, individual tax payments and employer PAYE remittances separate. See the [payroll Guide](gi-payroll-social-insurance.md) for employer reporting. The self-employed webpage labels its allowance table 2021/22 and 2022/23; that table is not used here to establish current allowance figures.

### Published return, payment and departure routes

The current government Tax eServices page lists separate “Tax return”, “Pay income tax online” and “Represent or authorise another individual” services. Its return/representation entry requires registration of a personal account, identity verification and registration for tax eServices, with the taxpayer-reference linking step. Establish the taxpayer and representative authority first; keep the submitted year, declaration/claim attachments, receipt, payment reference and payment reconciliation separately. This public listing verifies published routes. It does not show that the future 2026/27 return is already released, reveal authenticated fields, or prove a return/payment was accepted. The statutory filing/payment dates above still control their respective obligations. [Government Tax eServices](https://portal.egov.gi/services/tax).

As read on 28 October 2026, the ITO main page and current return guidance say Tax eService is temporarily unavailable and direct taxpayers to the editable PDF return by email; the public service listing above does not establish availability. The current IT1 covers income and outgoings for 1 July 2025–30 June 2026, with its separate election/allowance part labelled PAYE/HEPSS for the year commencing 1 July 2026 and Other for the year ending 30 June 2026, and a stated receipt deadline of 30 November 2026. Its first-page routing table gives PAYE returns to **paye.returns@gibraltar.gov.gi**, Other returns to **taxopi@gibraltar.gov.gi**, and HEPSS returns to **taxqi@gibraltar.gov.gi**. It requires photo ID, says no taxpayer signature is needed, and rejects a return without ID. A representative supplies authority and name/capacity. The guidance recommends PDF, JPEG or PNG attachments and says paper/lobby-mailbox returns are not accepted. These are the published 2026 filing arrangements, not verified delivery receipts or an assertion that the future year-ending-June-2027 return is released. Follow the actual form year/type and retain submission and assessment evidence. [ITO notice](https://www.gibraltar.gov.gi/income-tax-office); [IT1 first page](https://www.gibraltar.gov.gi/uploads/Income%20Tax%20Office/Employers/Tax_ReturnForm2026.pdf); [return guidance, opening notice and pages 3, 10–12](https://www.gibraltar.gov.gi/uploads/Income%20Tax%20Office/Tax%20Returns/Tax%20Return%20Guidance%202026_.pdf).

For an employee leaving Gibraltar permanently or indefinitely, the current ITO PAYE FAQ instructs submission of the Claim for Final Assessment form with Part 1 of the last employer's P7A to **paye.leavinggib@gibraltar.gov.gi**. Keep employment-end and departure dates, income/benefits, claims, withholding and the resulting assessment/payment evidence. The FAQ supplies a published claim route, not a universal departure-tax exemption, a cancellation of an existing debt, or a replacement for the applicable statutory return/payment clock. No form has been submitted or tax paid in preparing this Guide. [ITO departure instructions](https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/paye).

## Penalties and interest

For failure to complete and deliver a section 28 return, section 65 provides **£50**, a further **£300** if failure continues after three months beginning with the filing date, and another **£500** after six months. All three amount to **£850**, not £500 total. The Commissioner can set aside one or more penalties if satisfied a reasonable excuse existed throughout the default; relief is not automatic. [Section 65(1), (2), (4)–(5)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

Section 64 imposes a **10%** surcharge on tax unpaid on the day after its due date. If the tax and first surcharge remain unpaid at the statutory 90-day point, a further **20% of the outstanding tax and surcharge** becomes due. With £1,000 wholly unpaid throughout, the first surcharge is £100, then £220, leaving **£1,320**; it is not a flat 30% addition to principal. Establish the actual payment due date and any payments before using this example. Appeal/postponement rules are addressed in the [assessment and appeals Guide](gi-income-tax-assessment-appeals.md). [Section 64](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf).

These are return and payment provisions, not an exhaustive account of incorrect-return, notice, fraud or criminal penalties. No interest rate is asserted here.

## Cross-border points

Ordinary residence, source of income and treaty residence are separate determinations. Rule 3 generally specifies **17% on the first £16,000 of taxable income and 39% on the remainder** for non-resident individuals, subject to GIBS and its express exclusions. It excludes persons covered by Allowances Rules 24(1), which concerns non-residents receiving a Gibraltar-accruing pension. Rule 24(2)–(3) limits that relief by reference to total worldwide income and specifies treatment of foreign-tax relief. Do not apply the ordinary resident ABS table or full personal allowances to every frontier worker. [Rates Rules, rule 3](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1989s096/1989s096(01-07-24).pdf); [Allowances Rules, rule 24](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

Treaty eligibility, pension exemptions, employment-location allocation and foreign relief require separate conclusions; see the [foreign-tax relief Guide](gi-foreign-tax-relief.md). These rules alone do not resolve a Spain–Gibraltar residence case.

### Non-resident pensioner relief: worldwide-income limit

Rule 24(1) permits a **non-resident individual receiving a pension accruing in Gibraltar** to claim the deductions, allowances and reliefs in rules 6–21 as if resident throughout the assessment year, subject to the Rules and the limit below. It does not grant that treatment to every non-resident employee or make a pension taxable where an exemption or treaty excludes it. Establish pension source, chargeability, system eligibility and each relief's conditions before applying the limit. [Allowances Rules, rule 24(1)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

For the rule 24(2) comparison, record **W**, total income from all sources including income outside Gibraltar's tax charge; **G**, income subject to the Gibraltar tax charge; and **H**, the hypothetical tax if total worldwide income were chargeable. The permitted relief cannot reduce the amount payable below **H × G / W**. Compute both actual and hypothetical tax **without foreign-tax relief** for this comparison, as rule 24(3) requires. This is a restriction on the specified relief, not a separate charge on otherwise exempt foreign income. Do not use the foreign country's tax bill as H or subtract a foreign credit before testing the floor. Foreign-tax relief needs its separate legal analysis. [Rule 24(2)–(3)](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

**Illustrative comparison:** assume W = £50,000, G = £20,000 and an independently established hypothetical tax H = £10,000. The floor is £4,000. If the otherwise calculated liability after the claimed relief is £3,000, relief must be restricted by £1,000 to leave £4,000 before foreign-tax relief. If that liability is £5,000, the floor requires no adjustment. These assumed tax amounts illustrate the restriction; they are not computed liabilities for a particular pensioner, approved pension or tax system. With W = 0, do not divide by zero or invent a liability; revisit the charging and income facts.

Rule 29 requires a claim in a return on the proper form, or another form and manner prescribed by the Commissioner, with the particulars and supporting proof required. Record worldwide income evidence, the Gibraltar-source pension, each relief claimed, both tax computations and the separate foreign-credit analysis. A working-paper calculation is not a submitted claim; the current form, channel and any case-specific evidence request remain to be verified. [Rule 29](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf).

## Two worked examples that recompute

**Example 1: full-year GIBS before other adjustments.** With established assessable income £40,000, the higher-income table gives £17,000 × 16% + £8,000 × 19% + £15,000 × 25% = **£7,990**. This assumes the election and full-year treatment apply; no additional deduction or credit is assumed.

```oa-check
name: Full-year GIBS income 40000
inputs:
  income: 40000
steps:
  - first: min(income, 17000) * 0.16
  - second: min(max(income - 17000, 0), 8000) * 0.19
  - third: min(max(income - 25000, 0), 15000) * 0.25
  - fourth: min(max(income - 40000, 0), 65000) * 0.28
  - remainder: max(income - 105000, 0) * 0.25
  - tax: first + second + third + fourth + remainder
expected:
  tax: 7990
```

**Example 2: full-year ABS top-up and tax before credit.** Assume £24,343 assessable income, only the £3,455 personal deduction, full eligibility for the £888 top-up and no other deductions. Taxable income is £20,000; tax before the separately determined rule 6C credit is **£4,160**. This is a different taxpayer/base from Example 1, not an ABS-versus-GIBS comparison for one person.

```oa-check
name: ABS minimum deduction top-up and pre-credit liability
inputs:
  assessable: 24343
  personal: 3455
  minimum_deductions: 4343
steps:
  - topup: max(0, minimum_deductions - personal)
  - taxable: max(0, assessable - personal - topup)
  - first: min(taxable, 4000) * 0.14
  - second: min(max(taxable - 4000, 0), 12000) * 0.17
  - remainder: max(taxable - 16000, 0) * 0.39
  - tax_before_credit: first + second + remainder
expected:
  topup: 888
  taxable: 20000
  tax_before_credit: 4160
```

## Ask the client first

1. Which days were spent in Gibraltar across the relevant three years, and which complete months had no Gibraltar work/activity?
2. What income arose by category and location, and what tax was withheld or paid abroad?
3. Which system was elected by the taxpayer and spouse/civil partner, and what earlier claims or approvals exist?
4. What documents support each allowance, approved pension contribution and credit?
5. Are there special-status certificates, pensions, a return notice, an extension or an outstanding assessment?

## Sources

Primary legislation and [self-employed payment guidance](https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/self-employed) read on **22 October 2026**: [Income Tax Act](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/2010-21/2010-21(23-03-26).pdf), [Rates of Tax Rules](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1989s096/1989s096(01-07-24).pdf), [Allowances Rules](https://www.gibraltarlaws.gov.gi/uploads/legislations/income-tax/1992s016/1992s016(23-03-26).pdf). Frontmatter records the same versions. Remaining work includes the complete relief schedule and GIBS deductions, current submission and payment channels, special assessment dates, the partial-year cross-reference, exact credit application, special regimes and independent source/professional review. The dates on the legislation index are evidence of the displayed consolidation, not a guarantee against later amendments.

| ITO current maintenance/interim-route notice | [Official source](https://www.gibraltar.gov.gi/income-tax-office) | 2026-10-28 |
| IT1 for 2026 filing and period labels | [Official source](https://www.gibraltar.gov.gi/uploads/Income%20Tax%20Office/Employers/Tax_ReturnForm2026.pdf) | 2026-10-28 |
| Current individual-return guidance and email instructions | [Official source](https://www.gibraltar.gov.gi/uploads/Income%20Tax%20Office/Tax%20Returns/Tax%20Return%20Guidance%202026_.pdf) | 2026-10-28 |

Earlier reads and completed review scopes remain recorded on their actual dates. On 28 October 2026 the writer read the additional ordinary provisions and public procedure pages recorded in the [full figure/rule ledger](../../evidence/research/gibraltar-2026/individual-completion-2026-10-28/ledgers/gi-individual-income-tax.md). The [legislature’s current allowance index](https://www.gibraltarlaws.gov.gi/legislations/income-tax-allowances-deductions-and-exemptions-rules-1992-405) still names the 23 March 2026 consolidation; its amendment table includes LN 2026/054 with commencement on that date. The writer has not recharacterised publication of the amendment on 26 March as a missing later version. The [fresh country review](../../evidence/research/gibraltar-2026/final-country-review-2026-10-28/review.md) and bounded repair closure record the exact revisions checked; professional attestation remains pending.

| Instrument | Official source | Read date |
|---|---|---|
| Energy (Deductions) Rules 2015, rules 3–7 | [Official source](https://www.gibraltarlaws.gov.gi/legislations/energy-deductions-rules-2015-3877/download) | 2026-10-28 |
| Energy Performance (Deductions) Rules 2018, rules 3–8 and Schedule | [Official source](https://www.gibraltarlaws.gov.gi/legislations/energy-performance-deductions-rules-2018-2840/download) | 2026-10-28 |
| Electric Vehicle Charger (Deductions) Rules 2018, rules 3–7 as amended 2022 | [Official source](https://www.gibraltarlaws.gov.gi/legislations/electric-vehicle-charger-deductions-rules-2018-4465/download) | 2026-10-28 |
| Disabled Access to Property (Deductions) Rules 2020, rules 3–6 as amended 18 June 2026 | [Official source](https://www.gibraltarlaws.gov.gi/legislations/disabled-access-to-property-deductions-rules-2020-5618/download) | 2026-10-28 |
| LN 2026/125, rules 2–3 | [Official source](https://www.gibraltarlaws.gov.gi/legislations/disabled-access-to-property-deductions-amendment-rules-2026-8467/download) | 2026-10-28 |
| LN 2022/170, rules 2–3 | [Official source](https://www.gibraltarlaws.gov.gi/legislations/electric-vehicle-charger-deductions-amendment-rules-2022-6610/download) | 2026-10-28 |

The property/energy addition is v0.11 material outside the earlier f7d59d7c review. The [complete current ledger and topic map](../../evidence/research/gibraltar-2026/remaining-reliefs-2026-10-28/ledgers/gi-individual-income-tax.md) inherit the 60 accepted rule rows and their proof units unchanged and add 14 bounded source/limit rows. Its [separate independent review and closure records](../../evidence/research/gibraltar-2026/remaining-reliefs-independent-review-2026-10-28/review.md) identify the exact revisions, findings and disposition; the prior review retains its exact scope. The [four conditional relief scenarios](../../evidence/research/gibraltar-2026/remaining-reliefs-2026-10-28/relief-controls.md) supplement the two main examples; they do not establish eligibility or actual tax saved.

### Retained calculation controls

Six original executable controls remain byte-exact in the [individual supplement](../../evidence/research/gibraltar-2026/individual-completion-2026-10-28/preserved-individual-controls.md), alongside the two main examples retained here. New independent scenarios are in the [ordinary-deduction controls](../../evidence/research/gibraltar-2026/individual-completion-2026-10-28/ordinary-deduction-controls.md). All source qualifications and original example prose remain in this Guide.

Not yet confirmed: partial-year ABS/GIBS reference and eligibility; printed senior/dependant/special-home drafting questions; property/energy cross-scheme and claim interactions, the disabled-access certificate reference and social-insurance deduction authority; credit interactions and actual future-year authenticated fields/receipt. Current 2026 interim PDF filing instructions do not resolve those points.

### Self-checks and output

- Retain the relevant source version, the applicable period and the facts establishing scope.
- Reconcile every input to the client's records; keep estimates separate from actual amounts.
- Recompute the example and boundary cases before applying the method.
- Record exclusions and unresolved points explicitly. Do not convert a missing source into an exemption.
- Deliver a calculation, evidence list, filing calendar and reviewer questions. Record the exact revision reviewed.

### Disclaimer

General tax and accounting reference material only. These drafts have not been professionally attested. A qualified professional in the relevant jurisdiction must check the facts, current law, elections and deadlines before anyone files, pays or acts on an output.

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## Talk to an accountant

Find the current Guide and professional-review status at [OpenAccountants](https://www.openaccountants.com).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gi-individual-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gi-individual-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.