Gibraltar publishes IT1C 2026 return with 30 November filing deadline

Gibraltar's Income Tax Office has published the Category 2 Individual Tax Return (IT1C) 2026Gibraltar for the tax year 1 July 2025 to 30 June 2026Gibraltar, with the completed return and any tax due to be received by no later than 30 November 2026Gibraltar. The office's Income Tax Office page now links the 2026 form in place of the 2025 version.

The form, signed by the Commissioner of Income Tax on 1 July 2026, requires certificate holders to declare income accrued in, derived from or received in Gibraltar alongside income received outside Gibraltar, depending on certificate type. Section 1 covers Gibraltar-source income, including trade, business, profession or vocation, employment and director's fees, dividend income, pensions and property lettings, and must be completed by all High Net Worth Individuals and Category 2 Individuals. Section 2 covers income received outside Gibraltar and must be completed by all Qualifying Individuals, with Category 2 Individuals able to elect to complete it. Section 3 records certificate details, and the declaration requires details of a spouse or civil partner with Gibraltar-chargeable income not covered by the certificate, plus a representative in Gibraltar where applicable.

Filers must state the tax liability for 2025/2026, less payments on account made during the year ended 30 June 2026, leaving the balance of tax due, and must also estimate the tax liability for 2026/2027. The form states a payment of 50% of that estimate is due by no later than 31 January 2027Gibraltar and a further 50% by no later than 30 June 2027Gibraltar.

The return must be completed with any documents specifically requested in the form and submitted by email to taxqi@gibraltar.gov.gi. It does not need to be signed, but a copy of photo ID, either an ID card or a passport, must accompany it to verify identity for the declaration.

Late filing draws a £50 penaltyGibraltar with further penalties accruing if the failure continues, and surcharges on late payments of tax also apply. Late payment of tax draws a 10% surchargeGibraltar, with an additional 20% surcharge charged 90 days after the payment dateGibraltar.

Legal basis: the IT1C 2026 return requirements stated on Form IT1C for the tax year 1 July 2025 to 30 June 2026, published via the Gibraltar Income Tax Office page.