Stamp Duty Land Tax (SDLT)
Stamp Duty Land Tax is the tax that the government charges when you purchase a property over £200,000. You pay different rates depending on the value of your property and the amount of your mortgage (if any).
You can find out how much you stamp duty tax is by using our stamp duty calculator. The stamp duty thresholds and applicable tax rates that are currently in effect are as follows:
Tax is charged on the income accruing in, derived from or received in Gibraltar (or in any other place) by an individual ordinarily resident in Gibraltar from employment or the exercise of any self-employment activities in connection with a trade, business, profession or vocation. Dividends, pensions and emoluments of office accruing in, derived from or received in any place other than Gibraltar by an ordinarily resident individual are also taxable in Gibraltar. Generally, when taxed in the country of accrual and not received in Gibraltar such income is not taxable in Gibraltar.
Tax is charged on income of all individuals and companies in respect of any rents, premiums and any other interest in real property located in Gibraltar.
Income arising outside Gibraltar, which although not actually received or transferred, is obtained in Gibraltar by an individual in the form of an equivalent benefit, is treated as having been received in Gibraltar.
|From £200,001||2.0% on first £250,000|
|To £350,000||5.5% on balance|
|Over £350,000||3.0% on first £350,000|
|3.5% on balance|