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Country guide
Gibraltar
Gibraltar uses a single Taxpayer Reference Number as the functional equivalent of a TIN for individuals and corporate entities liable to Gibraltar taxation. It is issued by the Gibraltar Income Tax Office and applies to income tax and corporation tax.
TIN types
1 published format. Open a type to see examples, structure details, and official sources.
Gibraltar Taxpayer Reference Number (TRN)
Current
Individuals
Entities
Gibraltar Income Tax Office
Taxpayer reference used as Gibraltar's TIN for individuals and corporate entities liable to tax in Gibraltar.
Details
Gibraltar Taxpayer Reference Number (TRN)
Current
Individuals
Entities
Gibraltar Income Tax Office
Taxpayer reference used as Gibraltar's TIN for individuals and corporate entities liable to tax in Gibraltar.
Examples
123456
12345
Where to find it
On documents issued by the Income Tax Office, such as tax return forms, assessments, and tax code advice statements.
Common names
Taxpayer Reference Number
Taxpayer's Reference Number
Taxpayer Identification Number
TIN
TRN
Structure
1-6
Reference number
Numeric taxpayer reference assigned chronologically by the Gibraltar Income Tax Office.
Official source
oecd.org
gibraltar.gov.gi
irdstlucia.gov.lc