Jurisdiction(s):
United Kingdom

Gibraltar–EU agreement: non‑VAT import/manufacture transaction tax (15–17%), excise alignment and free movement support tariff‑free trade and a soft border with Spain

Published on: 09 April 2026

Published by a Law360 reporter

Legal News

Article summary

The agreement

Cleared by the Council of EU Member States, the deal centres on keeping the frontier between Gibraltar and Spain fully open and unobstructed, while protecting the integrity of the EU single market and its customs union framework. Gibraltar, on Spain’s southern coastline, runs its own domestic affairs, with foreign policy and defence retained by the UK. Although Spain continues to press a sovereignty claim over Gibraltar, Gibraltar’s close relationship with Britain meant it left the EU following the Brexit referendum. Yet most people in Gibraltar did not favour departing the EU. A transaction tax on goods made in, or brought into, Gibraltar will begin at 15%, then move to 16% in the second year and 17% in the third year, respectively...

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