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.

GI GIB 1 TIN type Last reviewed 2026-05-14

TIN types

1 published format. Open a type to see examples, structure details, and official sources.

Validate Gibraltar TIN

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

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