Income Tax Office issues guidance on evidence required to obtain Tax Residence Certificate

The Gibraltar Income Tax Office issued new guidance on 16 September 2026 on the evidence required for Residence Certificates and Treaty-Based Residency Forms.

The test: 183 days in a tax year, or 300+ days over three consecutive years.

The evidence: should show individual’s physical presence in Gibraltar. Supporting evidence may also demonstrate residential, economic, family and social ties. Not an exhaustive list and no single item of evidence will be determinative. Evidence assessed as a whole for the tax year (1 July to 30 June).

What carries weight:
– Gibraltar ID or permanent residence certificate
– GHA health card
– Utility bills showing real consumption
– Card statements showing day-to-day spend
– Employer confirmation of presence

Other evidence can supplement but does not replace the primary evidence listed above. Relying solely, or substantially, on other evidence which is not the primary evidence listed above will likely see a claim of tax residence refused.

We recommend building the evidentiary file before you apply.

Link to Guidance - Gibraltar Tax Residence Certificate 

If you'd like to discuss how this affects you or your clients, get in touch.

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