By the Work in Gibraltar team · Last reviewed: 21 October 2026 · Re-review due: by 18 January 2027
Salaries and cost of living in Gibraltar
Quick heads-up: general information only, not tax, legal or financial advice. Tax depends on your own circumstances and where you live. Check the official sources linked below, use the Income Tax Office calculator, and take professional advice before you act.
Ocean Village at sunset. Beautiful, and a reminder that Rock housing isn't cheap.
Credit: Cabeza2000 / Wikimedia Commons / CC BY-SA 4.0
Gibraltar pay is often discussed online with no source. This guide sticks to official statistics and official tax pages, and clearly labels anything that is market data or our own arithmetic. It covers what people earn by industry and occupation, the minimum wage, how income tax and social insurance work, and what housing, food and transport cost, plus living in Spain as an alternative.
On this page
What do people earn in Gibraltar?
The main official source is the Employment Survey Report 2025 from HM Government of Gibraltar's Statistics Office. Its reference month is October 2025. Source: Employment Survey Report 2025 (PDF; also listed on Statistics downloads; checked 20 Oct 2026). It was still the latest report when we checked on 19 Oct 2026.
| Measure (October 2025) | Figure | Change on Oct 2024 |
|---|---|---|
| Average gross annual earnings, all employee jobs | £39,510.90 | +5.8% (from £37,332.42) |
| Average gross annual earnings, full-time employees | £43,276.40 | +5.9% (from £40,855.92) |
| Average gross annual earnings, part-time employees | £16,361.43 | +4.3% |
| Monthly-paid full-time men, annual | £49,485.44 | +5.7% |
| Monthly-paid full-time women, annual | £40,076.26 | +5.0% |
| Weekly-paid full-time men, annual | £30,939.48 | +9.1% |
| Weekly-paid full-time women, annual | £22,573.89 | +5.4% |
| Total employee jobs | 32,206 | +1.8% |
Source: Employment Survey Report 2025, Survey Summary (PDF pp. 11 to 13) and Table 13.4 (PDF p. 73). The report prints the full-time figure as £43,276.4 and the all-jobs figure as £39,510.9 in the summary.
Averages hide a wide spread
Table 13.3 groups every employee job by annual earnings band. For full-time jobs in October 2025:
- The middle full-time job falls in the £32,000 to £33,999 band. (Our calculation: the bands up to £31,999 hold 13,678 of 27,530 full-time jobs, so the 13,765th job falls in the next band.)
- 4,671 full-time jobs (about 17%, our calculation) were in the "£60,000 and over" band.
- Among the narrow £2,000-wide bands, the most common was £18,000 to £19,999, with 2,791 full-time jobs. The wider bands £34,000 to £39,999 (2,817), £40,000 to £49,999 (2,877) and £60,000 and over (4,671) each hold more jobs.
Source: Employment Survey Report 2025, Table 13.3 (PDF p. 72; checked 20 Oct 2026). So the average (£43,276.40) sits well above what a typical full-time job earns, because high earners pull the average up.
Friendly snapshot of the same official averages and Table 3.3 industry leaders.
Source note on the graphic: HM Government of Gibraltar Statistics Office, Employment Survey Report 2025 (October 2025). Also available as images/gibraltar-pay-infographic-2025.svg.
Credit: Work in Gibraltar (matplotlib) / source page / WiG-created chart; underlying figures from HMGoG Statistics Office Employment Survey Report 2025
Pay by industry
Table 3.3 shows average gross monthly earnings for monthly-paid, full-time adult employee jobs in October 2025:
| Industry (UK SIC 92) | Men: jobs | Men: avg monthly | Women: jobs | Women: avg monthly |
|---|---|---|---|---|
| All full-time adults | 14,400 | £4,130.81 | 9,206 | £3,344.85 |
| Financial Intermediation | 958 | £6,684.46 | 1,017 | £4,039.18 |
| Electricity and Water Supply | 254 | £5,781.39 | 26 | £3,476.99 |
| Other Services (includes gambling) | 2,531 | £5,069.17 | 1,619 | £3,942.59 |
| Public Administration and Defence | 1,333 | £4,640.13 | 768 | £3,711.00 |
| Real Estate and Business Activities | 2,164 | £4,576.22 | 1,221 | £3,474.40 |
| Health and Social Work | 1,064 | £4,303.16 | 1,956 | £3,114.71 |
| Shipbuilding | 105 | £4,110.04 | 22 | £2,826.09 |
| Education | 246 | £3,880.99 | 1,095 | £3,170.36 |
| Transport and Communication | 1,040 | £3,593.86 | 285 | £2,821.45 |
| Wholesale and Retail Trade | 1,508 | £3,158.63 | 668 | £2,239.83 |
| Other Manufacture | 83 | £2,767.59 | 17 | £2,152.72 |
| Construction | 2,680 | £2,451.24 | 193 | £2,646.56 |
| Hotels and Restaurants | 434 | £2,067.44 | 319 | £1,918.52 |
Source: Employment Survey Report 2025, Table 3.3 (PDF p. 26; checked 20 Oct 2026). The survey's narrative places gambling and betting inside Other Services. Weekly-paid jobs are reported separately (Tables 3.1 and 3.2) and are not in this table.
Pay by occupation
Same table, by occupation (UK SOC 2000), monthly-paid full-time adults, October 2025:
| Occupation group | Men: avg monthly | Women: avg monthly |
|---|---|---|
| Managers and Senior Officials | £7,171.04 | £5,169.84 |
| Professional | £5,509.82 | £4,322.93 |
| Associate Professional and Technical | £4,040.31 | £3,810.75 |
| Administrative and Secretarial | £2,915.16 | £2,595.24 |
| Sales and Customer Service | £2,755.16 | £2,271.59 |
| Process, Plant and Machine Operatives | £2,599.59 | £2,591.21 |
| Personal Service | £2,535.38 | £2,178.77 |
| Skilled Trades | £2,351.89 | £2,178.75 |
| Elementary | £2,045.95 | £1,811.08 |
Source: Employment Survey Report 2025, Table 3.3 (PDF p. 26).
How to read these tables: they are averages across all jobs in a group, junior and senior together. The men's and women's figures reflect different mixes of jobs, so they are not a like-for-like pay gap for the same role, and they are not a salary offer for any vacancy.
What is the minimum wage in Gibraltar?
From 1 August 2026, the standard minimum wage for workers aged 15 and over is:
| Basis | Rate |
|---|---|
| Hourly | £10.00 |
| Weekly (hourly x 39) | £390.00 |
| Monthly ((weekly x 52) / 12) | £1,690.00 |
Source: Conditions of Employment (Standard Minimum Wage) (Amendment) Order 2026, Legal Notice 230 of 2026 (Gazette 20 July 2026, in operation 1 August 2026), and the consolidated Order (last update 1 Aug 2026; both checked 20 Oct 2026). The previous hourly rate was £9.50. The monthly rate works out at £20,280 a year (our multiplication: £1,690 x 12).
How income tax works (without the myths)
Gibraltar is not tax-free for employees. If you work here, your employer deducts income tax and social insurance through PAYE. Source: Income Tax Office: PAYE (checked 20 Oct 2026). The tax year runs from 1 July to 30 June.
Two systems, and the lower bill applies. You can be taxed under the Allowance Based System (ABS) or the Gross Income Based System (GIBS). The Income Tax Office's 2026 tax return guidance says that "regardless of your choice, the Income Tax Office will assess you under the system that results in the lowest tax liability". Source: Tax Return Guidance 2026 (checked 20 Oct 2026).
Gross Income Based System (GIBS)
Tax on gross assessable income, with only a few deductions allowed (for example mortgage interest up to £1,500 a year, pension contributions up to £1,500, medical insurance up to £3,000, and a home purchase allowance up to £7,500).
| If gross assessable income is £25,000 or less | Rate | If it is above £25,000 | Rate |
|---|---|---|---|
| First £10,000 | 6% | First £17,000 | 16% |
| Next £7,000 | 20% | Next £8,000 | 19% |
| Balance | 28% | Next £15,000 | 25% |
| Next £65,000 | 28% | ||
| Balance | 25% |
Allowance Based System (ABS)
Tax on taxable income, after allowances such as the personal allowance of £3,455, spouse or civil partner allowance (£3,455), child allowance (£1,190), medical insurance (up to £5,395) and others. If your total allowances are under £4,343, a special allowance tops them up to that amount. Then:
| Taxable income | Rate |
|---|---|
| First £4,000 | 14% |
| Next £12,000 | 17% |
| Balance | 39% |
ABS taxpayers also get a general tax credit of £300 or 2% of the tax, whichever is greater (PAYE page).
Low incomes
The Income Tax Office says an individual whose annual assessable income does not exceed £11,450 is not subject to tax, and that people earning between £11,451 and £19,500 can claim a low income earners allowance (£1,300, £920 or £500 depending on the band).
Sources for the GIBS and ABS rates, allowances and low-income rules: Income Tax Office (sections "Charge to Tax", "Deductions for Personal Relief" and "Low Income Earners Tax Allowance"; checked 20 Oct 2026). The PAYE page publishes a Tax Calculator 2026/27: use that for your own numbers.
Social insurance
Employees pay 10% of gross earnings, with a weekly minimum of £14.34 and a weekly maximum of £40.79 (£2,121.21 a year at most). Employers pay 18%, within their own minimum and maximum. Sources: Social Insurance Contribution Class, w.e.f. 1 July 2026 (Income Tax Office) and Legal Notice 120 of 2025 with corrigendum (both checked 20 Oct 2026). See also the Social Insurance page.
An illustration, not advice
Our arithmetic from the official rates above, for a single person on the full-time average of £43,276.40, with no allowances other than the automatic ones:
- GIBS tax: about £8,900 a year.
- ABS tax: more than £11,000 a year, so the Income Tax Office would assess this person on GIBS.
- Employee social insurance: the annual maximum of £2,121.21.
- That leaves roughly £32,250 a year before any other deductions such as pension.
Your result will differ with family, mortgage, pension, insurance, part-year residence and other income. Use the official calculator or our salary calculator, and take professional advice. This is not tax advice.
Where you live matters too. The Income Tax Office treats you as ordinarily resident if you are present in Gibraltar for at least 183 days in a tax year, or more than 300 days over three consecutive years (Income Tax Office, "Residence"). If you live in Spain, see the frontier section below.
What does it cost to live in Gibraltar?
Prices overall: the official inflation signal
The Statistics Office's Index of Retail Prices stood at 203.04 on 1 July 2026, up 2.7% on the quarter and 2.7% on the year. Component indices moved between 1 April and 1 July 2026 as follows: Food 252.34 to 254.84, Housing 160.95 to 164.59, Transport and Vehicles 205.55 to 224.40. Source: Index of Retail Prices for July 2026 (24 Aug 2026; checked 20 Oct 2026). Index levels show direction of travel, not the price of a shopping basket.
Housing and rent
We did not find an official average private rent for Gibraltar (checked 20 Oct 2026). So here is a clearly labelled market snapshot.
Market data, not official statistics: asking rents on one agent's site, Chestertons Gibraltar rentals, captured by the WiG team on 20 Oct 2026. The site showed 92 properties and we captured all 92. Prices are monthly asking rents and include some listings marked "under offer".
| Size | Listings | Median asking rent | Range |
|---|---|---|---|
| Studio | 37 | £1,000 pcm | £820 to £1,500 |
| 1-bed | 25 | £1,550 pcm | £900 to £2,495 |
| 2-bed | 17 | £2,400 pcm | £1,400 to £4,000 |
| 3-bed | 7 | £4,000 pcm (small sample) | £2,200 to £6,950 |
The table covers 86 listings; the other 6 were 4-bed and 5-bed homes (too few to summarise). Limits: one agency only; many studios are in a few newer developments; asking rents are not agreed rents; furnished and unfurnished are not split reliably. Rents move quickly, so check current listings.
Crowd-sourced cross-check (not official): Numbeo, Cost of Living in Gibraltar shows a 1-bed city-centre average of £1,628.33 and a 3-bed city-centre average of £2,916.00. Numbeo says this is based on 139 entries from 9 contributors in the past 12 months, last updated 14 July 2026 (checked 20 Oct 2026). Small sample: treat as a rough guide only.
Groceries and everyday spending
There is no official Gibraltar shopping-basket price list that we could find (checked 20 Oct 2026). The IRP above shows the food index rose about 1.0% between April and July 2026 (our calculation from the published indices).
Crowd-sourced, not official (Numbeo, last update 14 July 2026, same small sample): milk £1.40 a litre, a loaf of white bread £1.70, 12 eggs £4.69, a cappuccino £3.04, a meal at an inexpensive restaurant £15.00, and basic utilities for a 915 sq ft flat £126.21 a month. Prices vary a lot by shop.
Transport
Gibraltar is small, and many people walk. Under the Transport (Bus Fares) Regulations 2021 (in force 4 January 2022; current version listed on Gibraltar Laws, checked 20 Oct 2026):
- The maximum adult single fare is £1.80 (€2.40) and the adult return £2.50.
- The Regulations provide free travel on bus routes 1 to 4 and 7 to 9 on production of a valid Gibraltar identity card, Gibraltar senior citizens card, RGP warrant card, MOD identity card, or a club card issued to non-residents working in Gibraltar, and free travel for children under 9 (night routes N8S, N8E and N1 are free only for under-9s).
- The night bus single is £2.00.
Check current routes, operators and how to get the non-resident workers' card with the operators and the Government before you rely on it.
Living in Spain as a frontier worker: an option to weigh
Many people working in Gibraltar live in Spain. The Employment Survey counted 14,112 frontier-worker employee jobs in October 2025, out of 32,206 employee jobs (Table 2.4, PDF p. 23, and Table 1.1). It defines a frontier worker as "an employee who is normally resident in Spain and is employed in Gibraltar". A fresher official count: the Department of Employment's register showed 15,991 frontier workers in September 2026 (Table EMP.2, Frontier workers by nationality, 2026, updated 7 Oct 2026; checked 21 Oct 2026). The register counts registered workers and the survey counts employee jobs, so the two figures are not directly comparable.
What to weigh:
- Housing cost is a common reason people choose Spain. We have not verified a like-for-like official comparison of rents on both sides, so we do not quote one.
- Pay data: in October 2025, the survey's average for Spanish nationals in monthly-paid full-time adult jobs was £2,527.99 a month for men and £2,480.83 for women (Table 3.3). This is by nationality, not by place of residence, and reflects the mix of jobs, so do not read it as "what frontier workers earn".
- The frontier: routine checks at the land frontier were lifted from 15 July 2026 under the provisional application of the UK-EU Treaty on Gibraltar (press release 561/2026, checked 20 Oct 2026). Check the current status.
- Tax on both sides: Gibraltar PAYE applies to your Gibraltar job. If you are tax resident in Spain, Spanish rules may also apply. Read the Income Tax Office FAQs on the International Tax Agreement with Spain and the Agencia Tributaria page on who is a tax resident in Spain, then take advice that covers both countries. Not tax advice.
- Paperwork: living in Spain and working in Gibraltar are separate legal questions. Our frontier worker guide and permits and residency guide link the official pages.
Weighing a move? Try the two-minute Move to Gibraltar reality check.
Using this when you job-hunt
- Compare an offer with the industry and occupation rows above that match the role, not only with the all-jobs average.
- Ask what is in the package: base pay, bonus, pension, health insurance and any benefits-in-kind (the PAYE page explains how benefits-in-kind are taxed).
- Estimate take-home pay with the official calculator or our salary calculator.
- Price housing for where you will actually live, Gibraltar or Spain.
- Browse all Gibraltar jobs, or start with Finance, Gaming, Tech, Health or Government. Sector guides: finance jobs and iGaming jobs. More tips: How to find a job in Gibraltar.
FAQ
What is the average salary in Gibraltar?
In October 2025, average gross annual earnings were £39,510.90 across all employee jobs and £43,276.40 for full-time employees, according to the Employment Survey Report 2025 (checked 20 Oct 2026). The middle full-time job sits in the £32,000 to £33,999 band (our reading of the earnings bands in Table 13.3).
What is the minimum wage in Gibraltar in 2026?
£10.00 an hour from 1 August 2026, with a weekly rate of £390.00 and a monthly rate of £1,690.00, for workers aged 15 and over. Source: Legal Notice 230 of 2026 (checked 20 Oct 2026).
Is Gibraltar tax-free for employees?
No. Employees pay income tax and social insurance through PAYE. You are taxed under either the Allowance Based System or the Gross Income Based System, and the Income Tax Office assesses you on whichever gives the lower bill. See the Income Tax Office. This is not tax advice.
What is the difference between ABS and GIBS?
ABS lets you claim allowances such as the £3,455 personal allowance and then taxes the rest at 14%, 17% and 39%. GIBS taxes gross income at lower rates (for incomes over £25,000: 16%, 19%, 25%, 28%, then 25%) with only a few deductions. Rates from the Income Tax Office, checked 20 Oct 2026.
Which jobs pay the most in Gibraltar?
In Table 3.3 of the Employment Survey Report 2025, Financial Intermediation had the highest industry averages for both men (£6,684.46 a month) and women (£4,039.18). By occupation, Managers and Senior Officials led (£7,171.04 men, £5,169.84 women).
How much is rent in Gibraltar?
There is no official average private rent. In our 20 Oct 2026 snapshot of one agent's 92 listings (market data, not official), the median asking rent was £1,000 a month for a studio, £1,550 for a 1-bed and £2,400 for a 2-bed.
Is it cheaper to live in Spain and work in Gibraltar?
Many people do it: the Employment Survey counted 14,112 frontier-worker jobs in October 2025. We have not verified an official like-for-like cost comparison, and tax, healthcare and paperwork rules differ on each side. See our frontier worker guide and take advice.
Sources
Work in Gibraltar is a jobs site, not a tax adviser, law firm or government body. This guide is general information, not tax, legal or financial advice, and it may be out of date. Check the official sources linked here and speak to the Income Tax Office or a qualified adviser about your own case.