GloBE Country Guide: Gibraltar

Summary

Status	Enacted Law
Law	The Global Minimum Tax Act 2024 was enacted on December 23, 2024.
Effective Date	IIR: Fiscal Years beginning on or after December 31, 2024 DMTT: Fiscal Years beginning on or after December 31, 2023.
IIR	Yes (2025)
UTPR	No
QDMTT	Yes (2024)
Filing Deadlines	Standard
Safe Harbours	All transposed from the OECD Safe Harbour/Administrative Guidance (where relevant).

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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