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5.4. Tax Base for Non-Resident Entities

A non-resident company with a PE or branch in Gibraltar is taxed similarly to resident companies. Taxable income is limited to that derived from sources in Gibraltar. The deduction of overhead recharged to the Gibraltar branch or PE on a global allocation base may be limited to a maximum percentage (typically 5%) of the branch or PE turnover.

There is no withholding tax on payments of dividends, interest, royalties and technical or management fees to non-residents.