Gibraltar - Special considerations for short-term assignments 

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No tax shall be charged on or payable on:

• emoluments from any office or employment, other than as specified in subsection (b) below, where the duties of an office or employment other than duties ancillary to the office or employment are performed exclusively outside of Gibraltar, except in relation to dual contracts
• fees in respect of the office of director of a company or
• remuneration from any trade, profession, business or vocation where the trade, service, consultation or advice other than activities ancillary to the trade, profession, business or vocation are performed, provided or given exclusively outside of Gibraltar.

Paid by a person ordinarily resident in Gibraltar to any person who is not ordinarily resident, provided such person receiving the payment is present in Gibraltar on less than 30 days in aggregate in any year of assessment.

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Payroll considerations

Are there special payroll considerations for short-term assignments?

An individual may be exempted from paying Gibraltar social Insurance contributions if they can satisfy the Gibraltar Authorities that they are paying contributions in their home country’s scheme, which is the equivalent to the Gibraltar Social Security system.

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Taxable income

What income will be taxed during short-term assignments?

This will depend on the length of the individual’s assignment, their income and whether they become ordinarily resident in Gibraltar.

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Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Gibraltar?

HEPSS status should be considered.