Use this free Gibraltar tax calculator to estimate how much income tax you might pay under Gibraltar’s two personal tax systems: Gross Income Based System (GIBS) and Allowance Based System (ABS). This tool also calculates your approximate net salary (take-home pay) after tax and optional Social Insurance.
Whether you’re a prospective employee, relocating for work, or simply planning your finances, this Gibraltar PAYE calculator helps you understand how tax bands, allowances and deductions affect income tax in Gibraltar for the 2025/26 tax year and beyond.
This tool estimates income tax under GIBS and ABS and shows bracket breakdowns. Social Insurance is an estimate for a standard employee and may vary by category.
Pick a tax year, enter your salary, then click Calculate.
Under Gibraltar’s tax rules, taxpayers are assessed under the system that produces the lowest liability.
| System | Income Band | Rate |
|---|---|---|
| GIBS | £0–£10,000 | 6% |
| £10,001–£17,000 | 20% | |
| £17,001+ | 28%+ | |
| ABS | £0–£4,000 | 14% |
| £4,001–£16,000 | 17% | |
| £16,001+ | 39% |
Source: Gibraltar tax rules; rates are illustrative and for general guidance only. :contentReference[oaicite:3]{index=3}
A Gibraltar tax calculator estimates your income tax and net income based on Gibraltar’s tax bands and your gross salary.
GIBS taxes based on gross income at set bands, whereas ABS taxes after subtracting allowances. The system that yields the lowest tax is used. :contentReference[oaicite:4]{index=4}
Yes. You can choose to include employee Social Insurance to see its effect on your take-home pay.
No. This calculator provides approximate estimates. For official treatment, consult the Gibraltar Income Tax Office or a qualified adviser.