Pillar Two Analysis:

Gibraltar

Pillar 2 Compliance: Greece

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Pillar 2 Compliance: Gibraltar

Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong

P2Dash: Gibraltar Articles

P2Dash: Australia Articles Pillar Two Dashboard: Gibraltar Articles

Select Jurisdiction Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Overview

Pillar 2 Dashboard: Gibraltar

Select a Country Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece

Gibraltar Issues Simplification Measure for MNEs to Simplify Global Minimum Tax Compliance

On February 20, 2025, Gibraltar issued the Income Tax (Allowances, Deductions, and Exemptions) (Amendment) Rules 2025 to allow in-scope MNEs to just be taxed under the Global Minimum Tax Act, and not the Income Tax Act.

Gibraltar Issues Draft GloBE Law for a DMTT and IIR

On December 10, 2024, Gibraltar issued the Global Minimum Tax Bill 2024 to transpose the OECD Model Rules (and accompanying guidance) into domestic law.

Gibraltar 2024 Budget Confirms QDMTT Introduction

In the 2024 Budget address, the Gibraltar government confirmed that draft legislation for the introduction of a QDMTT is expected in September 2024.

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