Gibraltar: “Registered” companies must file tax returns | KPMG | GLOBAL

Gibraltar: All “registered” companies must file tax returns, effective 2016

Gibraltar: “Registered” companies must file tax returns

All companies registered in Gibraltar—that is, those registered with Companies House—must file a tax return. Under prior rules, only those companies with income assessable under Gibraltar income tax law were required to file a return.


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Under a change from prior guidance, the tax authorities have published guidelines providing that the new tax return filing requirements apply for accounting periods ending on or after 1 January 2016.


Read an April 2016 report [PDF 356 KB] prepared by the KPMG member firm in Gibraltar: Income Tax (Amendment) Act 2015

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