Gibraltar & The Treaty — The Reading Room
Gibraltar & The Treaty — The Reading RoomGibraltar and the treaty, in plain words

Grants and support for businesses

Grants for projects between Gibraltar and the Campo de Gibraltar, or that arise from the treaty or touch it.

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Where the texts come from

The English texts come from the official English versions published by the European Union (EU) on EUR-Lex, the United Kingdom (UK) on GOV.UK and UK Parliament, and Gibraltar (the Acts and legal notices that change Gibraltar's law for the treaty, from Gibraltar Laws and the Gibraltar Gazette, and Gibraltar Parliament records: Hansard, Bills and Command Papers), plus HM Government of Gibraltar and European Commission press releases where a statement is quoted. Where a text exists only in Spanish (BOE), we quote it in Spanish and say so, and any translation beside it is ours.

This page is not about funding this site. That is on Support this site.

In force / announced

Every grant or scheme starts with the business that applies: it applies from the side where it is based and has to meet that scheme's own conditions. A business on the other side of the frontier does not start the application for it. Where a scheme's own text allows it, that other business can take part alongside the applicant, as a supplier, a subcontractor, an associated partner or a member of a group, and what each side gains is shown only where the text says it. The first part of the table lists only schemes that are current: open now, or announced in an official text for a date ahead. Each was checked against its official source on the date shown, and the table says what the check found. Two measures that are in force but are not an open call are shown in a second part. Read each scheme's rules before you plan anything together.

SchemeWho applies, from whereHow the business across the frontier can take partStatus, source and date read
Open now, or announced for a date ahead
Interreg Euro-MED (call 8)A Campo business as a project partner; a public body leadsAssociated partner: not stated for Gibraltar. Supplier: not statedOpen: written applications close on 13 November 2026 at 13:00 Brussels time (programme page, read 30 October 2026)
Gibraltar Enterprise SchemeA Gibraltar-registered start-upDoes not meet the registration condition (our reading); supplier: not statedOpen all year (Office of Fair Trading page, read 30 October 2026); state aid: not stated in any text read
In force, not an open call
Transaction Tax (Deductions) Rules 2026A Gibraltar retail or wholesale trader certified by the Office of Fair TradingNot statedIn force since 23 September 2026 (Legal Notice 2026/338). The 90 days the relief covers ended on 12 October 2026 and no extension notice was found (Gibraltar Laws list, read 30 October 2026)
Climate Action FundNo application: the Board chooses projectsNot statedIn force (Legal Notice 2026/066, commencement 15 July 2026); no application route (Gibraltar Laws, read 30 October 2026)

For firms in Gibraltar

Who can apply: retail and wholesale firms in Gibraltar certified by the Office of Fair Trading (OFT), except those mainly selling food, drink, groceries, tobacco, wine, spirits, fuel or vehicles.

Transaction Tax deduction: a tax deduction for the extra transaction tax a shop or wholesaler paid in the first 90 days after the treaty began to apply on 15 July 2026, compared with the import duty it would have paid.

  • Run by: the Gibraltar Government (Income Tax Office, with the OFT certifying the firm).
  • Status: in force since 23 September 2026 (Legal Notice 2026/338). The first 90 days ended on 12 October 2026; an independent committee can advise further 90-day periods. The Minister for Business also announced, in the Budget debate, a Transaction Tax Transition Support Scheme that "will extend" this deduction: announced, no further text published that we found. It is not clear from the sources whether Legal Notice 2026/338 is the first stage of that scheme or a separate measure.
  • Who qualifies: retail and wholesale firms certified by the OFT, up to date on tax, PAYE (payroll tax) and social insurance on 15 July 2026 (or within 30 days with the Commissioner's written approval). Not for firms mainly selling food, drink and groceries, tobacco, wine or spirits, fuel or vehicles. The deduction is capped at 50% of the tax paid in the previous period. A firm can have this or the modernisation scheme, not both.

Two additions for the Transaction Tax (Deductions) Rules 2026 (Legal Notice 2026/338):

  • Extension. The first 90-day period ended on 12 October 2026, the Government's date. The Minister may extend it by a further 90 days by a Notice in the Gazette, on the advice of an independent committee. We found no such notice by 29 October 2026.
  • State aid. A firm claiming the deduction must declare, with supporting papers, any de minimis aid or other State aid it received in the three years before the claim. The deduction can be reduced so that it stays within the de minimis rules (rule 6).

Business rates relief for retail, wholesale and restaurants

Who can apply: retail and wholesale firms in Gibraltar, and restaurants, up to date with their tax, PAYE (payroll tax) and social insurance.

Business rates relief: an extra 25% reduction on business rates, on top of the 50% reduction for paying on time, for the six months before the treaty takes effect (it has been provisionally applied since 15 July 2026; reading the announcement's "enters into force" as that date is our inference).

  • Run by: the Gibraltar Government.
  • Status: announced, not yet in force that we can show. The Chief Minister announced it in Parliament on 3 March 2026; the Minister for Business said it would cover restaurants and that regulations would follow. We found no regulations on 29 October. Where rates were already paid, the announcement says relief is by credit against future bills or, if the firm chooses, a refund.
  • Who qualifies (as announced): retail and wholesale firms with fewer than 250 employees, and restaurants, up to date with tax, PAYE (payroll tax) and social insurance contributions. State aid limits apply.
  • Official sources: Gibraltar Parliament record of 3 March 2026; Budget speech of the Minister for Business (press release 545/2026).
  • Forms you need: none yet. Last checked: 29 October 2026.

Moratorium on rent increases for shops and wholesale premises (24 months)

Who benefits: tenants of premises used mainly as retail shops or wholesale stores in Gibraltar.

Rent increase moratorium: for 24 months from the date the treaty takes effect (provisionally applied since 15 July 2026; our reading of the announcement's "enters into force"), a landlord of retail shops or wholesale stores may not raise the rent above the level before the moratorium. A landlord who does would face a Government surcharge on the extra income.

  • Run by: the Gibraltar Government.
  • Status: announced, not yet in force that we can show (announced 3 March 2026; regulations promised, none found on 29 October).
  • Who qualifies: tenants of premises used mainly as retail shops or wholesale stores. There is nothing to apply for; the rule would bind the landlord.
  • Official source: Gibraltar Parliament record of 3 March 2026. Forms you need: none. Last checked: 29 October 2026.

Waiver of vacancy-registration fees (36 months)

Who benefits: retail and wholesale firms in Gibraltar that register job vacancies.

Vacancy-fee waiver: the fees for registering a job vacancy are waived for 36 months from the date the treaty takes effect (provisionally applied since 15 July 2026; our reading of "enters into force"), for retail and wholesale firms.

  • Run by: the Gibraltar Government.
  • Status: announced, not yet in force that we can show (announced 3 March 2026).
  • Who qualifies: firms operating in the retail or wholesale sectors; the announcement gives no other test.
  • Official source: Gibraltar Parliament record of 3 March 2026. Forms you need: none found. Last checked: 29 October 2026.

Business Adaptation and Modernisation Support

Who can apply: aimed at retail and hospitality firms in Gibraltar; the rules are not published.

Business Adaptation and Modernisation Support (the "modernisation scheme"): help to share the cost of improving a business: modernisation, process improvement, consultancy, innovation, staff training and digital systems.

  • Run by: the Gibraltar Government, paid for by the Gibraltar Government.
  • Status: announced, not yet published. The application process, eligibility criteria and documents will be published "in due course".
  • Who qualifies: aimed at retail and hospitality. A firm can have this scheme or the Transaction Tax deduction, not both. It is to be built on the General Block Exemption Regulations.
  • Official sources: Budget speech of the Minister for Business (press release 545/2026); press release 692/2026. Forms you need: none yet. Last checked: 29 October 2026.

Who can apply: no application route for firms is stated in the regulations.

The Climate Action Fund Regulations 2026 (Legal Notice 2026/066) have been in force since 15 July 2026 and were amended by Legal Notice 2026/250 on 23 July 2026. On the regulations we read, the fund is not a grant for businesses. Its GEA Sub-fund pays to offset the excess emissions of the Gibraltar Electricity Authority's generating station, investing in projects based wholly or partly in Gibraltar where it can.

The 23 July amendment changed how the Board works (a casting vote for the Chairperson, Gazette notice of appointments), said the Fund may not borrow and must meet its expenditure from the sources in the Climate Change Act 2019, and required annual accounts in pounds sterling. We found no application route for businesses in the regulations. Last checked: 29 October 2026.

  • Run by: a Board appointed under the regulations.
  • Official source: Legal Notice 2026/066 (Gibraltar Laws). Forms you need: none. Last checked: 29 October 2026.

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For firms in the Campo de Gibraltar

Cámara hiring aids

1. The Cámara Oficial de Comercio, Industria, Servicios y Navegación del Campo de Gibraltar (the Cámara) offers 5,000 euros for each person an employer hires under two 2026 programmes: Talento Joven (young people in the national youth guarantee system who have at least finished the programme's vocational guidance) and Talento 45+ (unemployed workers who took part in the programme, hired full time for at least 6 months). The aid is for companies and self-employed people in the Cámara's area; applications close on 31 December 2026, or earlier if the 50,000 euro budget of a call runs out.

2. This may be a grant. The Cámara decides who qualifies; read the call before you apply.

3. Read more: the Cámara's page (https://sede.camara.es/sede/campo-gibraltar); the entries in the national grants database: Talento Joven (https://www.infosubvenciones.es/bdnstrans/GE/es/convocatoria/915839) and Talento 45+ (https://www.infosubvenciones.es/bdnstrans/GE/es/convocatoria/915857). Last checked 29 October 2026 (from the official extracts in the Cádiz provincial gazette).

Read the official text

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For both

Interreg Euro-MED

Who can apply: the lead partner must be a public body or a body governed by public law; the partnership needs partners from at least five different countries of the programme area.

Interreg Euro-MED is an EU programme for cooperation projects around the northern Mediterranean.

  • Who runs it: the Interreg Euro-MED Joint Secretariat. Applications go through the online tool Jems.
  • Status: planned on the programme's list. The call page's own calendar has call 8 (test projects) open for written applications from 1 October to 13 November 2026 at 13:00 Brussels time, through the online tool Jems.
  • Size: about EUR 20 million (16 million of Interreg funds and 4 million of national co-financing), around 10 projects, each up to EUR 2 million and 24 months. Three of the four missions are open; tourism is not.
  • Who qualifies: the lead partner must be a public body or a body governed by public law. The partnership needs partners from at least five different countries of the programme area. Partners need direct competence in the field and the means to run the pilot activities. Bodies that join without funds are associated partners and do not count towards the five.
  • Gibraltar and Andalucía: the programme document says Gibraltar is no longer part of the programme area; Andalucía is. The Terms of Reference name neither. The lead must be a public body or a body governed by public law, so on our reading a private business in the Campo de Gibraltar cannot lead a project.
  • Official source: https://interreg-euro-med.eu/en/call-8-thematic-projects/. Forms you need: none found (the application is made in Jems). Last checked: 29 October 2026.

Read the official text

Technical Notice 20

Who this concerns: Gibraltar persons and entities that took part in EU funding programmes before 2021.

In December 2020 the Government of Gibraltar published Technical Notice 20 on funding from the EU, titled "EU Structural Funds" and dated 14 December 2020. It said that, if there were no agreement on the future relationship with the EU by 31 December 2020, eligibility of persons and entities established in Gibraltar to take part in EU projects and programmes, including the Interreg programmes Sudoe and Med, would be lost. It also said an agreement might include provisions on continued participation.

The notice was written before the 2025 treaty, so it is not a statement of the rules today. For Interreg Euro-MED today, see the programme's own document: Gibraltar is no longer part of the programme area. Official copy: https://www.gibraltar.gov.gi/uploads/news/December%202020/897-2020.pdf. Last checked: 29 October 2026.

Read the official text

Interreg Sudoe (South-West Europe)

Who can apply: entities in the 26 regions of the area (Cádiz is listed); for-profit firms may be partners in the 4th call, but not lead. Gibraltar is not named in the programme document.

Interreg Sudoe funds cooperation projects across South-West Europe (Spain, France, Portugal, Andorra).

  • Who runs it: the Interreg Sudoe programme secretariat (the page prints scsudoe@interreg-sudoe.eu).
  • Status: closed on 30 October 2026, 12:00 (mainland Spain time), the date in the programme's news item of 15 July 2026 (the latest official date we found; the pages of 29 October show no later change). This is the 4th call, for structuring projects (wildfires and ageing). Translations of the application are due by 6 November 2026. The deadline of the 3rd call (capitalisation) was 30 September 2026.
  • Money: EUR 8,768,940.70 of European Regional Development Fund (ERDF) money for the whole call; only 2 projects will be chosen; ERDF pays at most 75% of the eligible cost.
  • Who qualifies: entities in the 26 regions of the area. Cádiz is on the programme's list; Gibraltar is not named. Firms with a profit motive may take part as partners if their part is justified, with at least EUR 20,000 of budget, but cannot lead; they must also show balance sheets for the last three closed financial years and an average turnover above their own national co-financing amount. Each project needs partners from Spain, France and Portugal.
  • Official sources: https://interreg-sudoe.eu/en/eres-elegible/ and the news item of 15 July 2026. Forms you need: none found (applications go through eSudoe2127). Last checked: 29 October 2026.

Read the official text

The treaty's financial mechanism for the frontier zone (Article 299)

Who can apply: not stated. No call exists.

Financial mechanism for the frontier zone (Article 299 of the treaty between the EU and the UK on Gibraltar).

  • Status: not started. The Cooperation Council is to set it up. The treaty says it is to promote cohesion between Gibraltar and the contiguous frontier zone, including training and employment, and that both sides should provide funding. The treaty defines that zone (Article 3(1)(g)) as the territory of the municipalities that make up the Mancomunidad de Municipios del Campo de Gibraltar. It gives no amounts, rules or dates, and we found no later decision.
  • Who qualifies: not stated. No call exists, so there is nothing to apply for today.
  • Official source: the treaty between the EU and the UK on Gibraltar, Article 299 (EUR-Lex). Last checked: 29 October 2026.

Spain's own funding for the Campo de Gibraltar towns

Who can apply: not firms. The money goes to the Mancomunidad de Municipios del Campo de Gibraltar.

Not the same thing: Spain's own funding for the Campo de Gibraltar towns. Royal Decree 732/2026 (Real Decreto) gives up to EUR 7,300,000 to the Mancomunidad de Municipios del Campo de Gibraltar in 2026, for investment in water, waste and similar services. It is for the towns, not for firms. Eight resolutions published in the BOE on 17 and 18 September 2026 extend to 31 December 2027 the agreements of 27 October 2025 with the Mancomunidad and each of the eight towns. A word search of these nine Spanish texts finds no mention of the treaty, its Article 299 or its financial mechanism. The treaty itself names the same Mancomunidad: it defines the contiguous frontier zone as the territory of its municipalities (Article 3(1)(g)) and its preamble recognises a financial mechanism between Gibraltar and the Mancomunidad. Last checked: 29 October 2026.

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Grants to businesses are State aid

Who this concerns: any firm in Gibraltar that receives public money.

A grant to a business in Gibraltar is State aid under the treaty between the EU and the UK. Articles 201 to 210 set the rules. On its 2026 business measures the Gibraltar Government has said two things in public. In March 2026 it said it had sought preliminary advice on whether the measures it announced then fit the State aid rules. In the Budget debate the Minister for Business said the Government had been advised that "these measures" do not infringe those rules, without listing which; we found no such statement about the vacancy-fee waiver. The modernisation scheme is to be based on the General Block Exemption Regulations. Claims under the Transaction Tax (Deductions) Rules 2026 must also meet the de minimis rules. Before you plan a project that needs a grant, run it through Check your project. Last checked: 29 October 2026.

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