Gibraltar and the treaty, in plain words
About these pages
What on Gibraltar says it does for residents, businesses and the Government, in the texts' own words. The provisions a supporter can point to, and those a critic can point to. Questions about the treaty. How Gibraltar's law was changed for it. The texts themselves, article by article.The treatyThe Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part. It was signed in Brussels on 14 July 2026.
About these pages. They cover the treaty on Gibraltar, the arrangements that put it into practice, the 2019 tax agreement with Spain and the documents that go with them. Each statement shows what it rests on, so you can check it. The pages do not argue for or against the treaty. Ask a question in the box below. If it is not answered, tell us in 'Say what is missing'.
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.
Today's facts from the treaty text
Who are you?
- BusinessChecklists, questions and dates for a business
- ResidentWhat the treaty means if you live in Gibraltar
- Frontier workerWhat the treaty means if you cross the frontier to work
- VisitorWhat the treaty means if you are visiting
- Moving hereWhat the treaty means if you are moving to Gibraltar
Four things the texts say
Officers and borders.
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The Parties must ensure that persons “may circulate between Gibraltar and the Member States applying the Schengen acquis in full without border checks being carried out, without prejudice to the provisions on sea borders in Annex VI of the Schengen Borders Code” (Article 30(1)). Where there is a serious threat to public policy, public health or internal security, the applying the in full or the , “may exceptionally reinstate border control” for up to 10 days, which may be prolonged by 20 days and then by periods of one month, up to six months in all; this may be done only as a last resort and not beyond what is strictly necessary (Article 30(2)). As a general rule, Spanish officers in the airport immigration booths may be in uniform (Arrangement 4, paragraph 2.1.4(a)). Spanish officers carrying out continued surveillance in Gibraltar under Article 55 may carry service weapons during the surveillance, “save where specifically otherwise decided by the requested Participant” (Arrangement 5, paragraph 3.4(c); the arrangement does not define that term). Spanish officers in a pursuit under Article 56 may carry service weapons (paragraph 6.4(d)). In both cases their use is prohibited “save in cases of legitimate self-defence”. Spanish customs officers on a joint visit (Arrangement 7, joint visits, paragraph 11.8) and at the port (Arrangement 7, travellers, paragraph 6.4) are in civilian clothes, suitably identified, and carry no service weapons; at the port, the authorities of the UK, for Gibraltar, escort them (travellers, paragraph 6.4).The UK, for GibraltarThe treaty's second side is the United Kingdom (UK) acting for Gibraltar. The treaty's own words are “the United Kingdom, in respect of Gibraltar”.Schengen rulesThe common rules of the Schengen area on crossing borders and on police and visa cooperation, including the shared alert database. The treaty calls them the “Schengen acquis”.EU countriesThe countries that belong to the European Union (EU). The treaty calls each of them a “Member State”.
Our reading of “requested Participant”: the side into whose territory the surveillance continues.
Residents.
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A person resident in Gibraltar (Article 26(j)) who does not meet the other Schengen entry conditions “shall in any event not be prevented from crossing” the border crossing points to enter Gibraltar (Article 43(2)). If Spain considers that a resident “constitutes a sufficiently serious threat to public policy or internal security, public health or its international relations”, it may decide that the person is prohibited from leaving Gibraltar to travel into the EU countries that apply the Schengen rules in full. It notifies the authorities of the UK, for Gibraltar, giving the reasons and the means of appeal “before a national court of the Kingdom of Spain”; an appeal need not have suspensive effect (Article 46(2)). Article 46 does not apply to the persons listed in Article 46(4). Before the UK, for Gibraltar, issues or renews a residence permit, it notifies Spain. Within 28 days Spain may object, where the applicant is considered a threat to public policy, internal security, public health or the international relations of an EU country, and it may extend the 28 days by up to 14 days (Article 50(2) to (4)). These steps do not apply to the persons listed in Article 50(12), and Article 50 applies only until the Visa Information System starts operating (Article 50(10)), after which Article 51 applies.
How the treaty can end
There are three ways.
- 1. Automatically, if Gibraltar falls behind on new law.The EUThe European Union (EU). The treaty also names the European Atomic Energy Community (Euratom), a separate body run alongside it.
- 2. By choice.
- 3. After the review of free movement.
There are three ways.
- 1. Automatically, if Gibraltar falls behind on new EU law. For each later EU law the treaty covers, the UK, for Gibraltar, has 30 days to say whether it accepts it. It must then report, within six weeks of the law starting, that the law is in Gibraltar's law. If it refuses or misses either deadline, the treaty is treated as ended. The , where the EU and the UK decide only together, then has 90 days to keep it going. If it does not, the treaty ends three months later; if the UK let the 30 days pass without notifying, that is about seven months from the EU's notice.Cooperation CouncilThe treaty's top joint body: representatives of the European Union (EU) and of the United Kingdom (UK) acting for Gibraltar, with Gibraltar's nominees beside the UK Minister under the Concordat. It watches over the treaty and takes the decisions the treaty leaves to it.
- 2. By choice. Either side can end the treaty by written notice. It ends on the first day of the twelfth month after the notice.
- 3. After the review of free movement. Once the review of the rules on the movement of people is complete, the EU (including at Spain's request) or the UK can end the treaty, on the same notice.
Other breaches do not end the treaty by themselves. Most go through the steps for settling disputes. There is one exception. If one side considers that the other has seriously and substantially failed to meet an essential element of the treaty, it may end the treaty or any agreement added to it, or suspend all or part of either. Before that, it must ask the Cooperation Council to meet at once to look for a timely solution that both sides can agree to. It may act only if none is found within 30 days of the request. The failure's gravity and nature would have to be exceptional: it would have to threaten peace and security or have international repercussions. The treaty does not affect the legal positions of the UK and Spain on sovereignty and jurisdiction.
Articles 2, 16, 19, 24, 66 and 334 · Questions 1.37 to 1.40
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For the EU acts that Article 19 covers, the treaty “shall be considered terminated” if the UK, for Gibraltar, notifies that it does not accept a subsequent EU act, does not notify within the 30 days of Article 19(3), or does not inform the EU within six weeks of the act's entry into force that it has implemented it, unless the Cooperation Council “decides otherwise within 90 days”; termination takes effect three months after the end of the 90 days (Article 19(5)). The Cooperation Council “shall adopt decisions and make recommendations by mutual consent” (Article 24(2)). Either Party may end the treaty by written notice, effective on the first day of the twelfth month after the notice (Article 334). After the evaluation referred to in Article 65, the EU, “including at the request of the Kingdom of Spain”, and the UK “may terminate this Agreement by written notification through diplomatic channels”, and the treaty ceases to be in force on the first day of the twelfth month following the date of notification (Article 66(1)). If one side considers that the other has seriously and substantially failed to meet the essential elements (Articles 8(1), 9(1) and 10(1)), it “may decide to terminate or suspend the operation of this Agreement or any supplementing agreement in whole or in part”; before doing so it “shall request that the Cooperation Council meet immediately with a view to seeking a timely and mutually agreeable solution”, and if none is found “within 30 days from the date of the request to the Cooperation Council” it “may take the measures” (Article 16(2) and (3)). The first sentence of Article 16(5) reads: “The Parties consider that, for a situation to constitute a serious and substantial failure to fulfil any of the obligations described as essential elements in paragraph 1, its gravity and nature would have to be of an exceptional sort that threatens peace and security or that has international repercussions.” The treaty does not prejudice the legal positions of the UK and Spain on sovereignty and jurisdiction (Article 2).
The notification on surrendering a side's own nationals.
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The UK, for Gibraltar, made no notification under Article 122(2) (, in operation from 23 July 2026: “makes no notification in relation to this provision”). Surrender on an arrest warrant may not be refused on the ground that the requested person is a national of the UK (Article 122(1)). A notification may next be made “during the three months prior to the fourth anniversary of the entry into force of this Agreement”, provided the conditions in Article 122(2) are met at that time (Article 149). Article 336(4) reads “entry into force” as the date from which the treaty is provisionally applied; that date is 15 July 2026 (European Commission press release IP/26/1609), so the window is the three months before 15 July 2030.
Key dates
- From 15 July 2026The treaty began to apply provisionally at midnight at the end of 14 July 2026.
- Transaction TaxYear 1 (15%) now; year 2 (16%) next; after 24 months, 17% or the lowest rate any EU country applies at that time.
- 31 December 2026UK access for Gibraltar financial services (may be extended).
For business
- Business questionsCustoms guarantees, registering to provide services, Detached Workers, visas, and what stays the same.
- Key dates and checklistsAs at 29 October 2026.
- What stays the sameCompany tax, no VAT, company law, sovereignty.
- Grants and supportGrants and support for businesses.
- Port and maritimeCrew changes, ship calls, bunkering, ship services.
- The economyAviation, construction, online gambling and financial services.
- Laws in progress for businessOnly those that reach one of Gibraltar's routes.
What the treaty and official sources say about moving goods and doing business across the frontier, both ways.
Questions the Business pages answer
- Where, and how far, may a business deliver goods by road?
- How is clearance done today, and what changes after the decision on the next customs stage?
- What changes over the three-year steps, and what does not?
- Which taxes apply to business deliveries and to sales to consumers, both ways?
Read the Business pages: Doing business across the frontier · Goods at the frontier: more findings
Why you can rely on this site
Every answer shows its source. Each plain-English answer sits beside the official text it comes from: the treaty as signed, Gibraltar's Acts and Legal Notices, Government technical notices, and the EU and Spanish decisions. You can open the exact passage and check it yourself. Why it matters: summaries drift from the law; the official text does not.
We use the signed treaty, not drafts. The treaty was signed on 14 July 2026 and has applied provisionally since 15 July 2026. Earlier drafts and announced dates are kept only for comparison and are marked as such. Why it matters: several dates and figures changed between the draft and the signed text.
Every page shows when it was last checked, and every change is listed. New laws and rules are followed from proposal to final text on our Laws in progress page, then filed in the library. Why it matters: the rules are still being implemented, and an answer is only as good as its date.
Each plain-English line is checked before it is published. Lines are read against the official text and approved before they appear; where the English and Spanish official texts differ, we say so. Why it matters: a small change of words can change what you must do.
English and Spanish to the same standard. Both versions carry the same answers and the same sources. Why it matters: people on both sides of the frontier are affected.
No adverts, nothing for sale, no referrals. We are not paid to send you to any adviser or service. Why it matters: what we tell you is not shaped by who pays.
What we do not do. This site explains the rules; it is not legal, tax or financial advice for your own case. Where a point is unsettled or no official text answers it, we say so plainly rather than guess.
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Last checked: Key dates 29 October 2026 · Doing business across the frontier 26 October 2026