Cruise - Passenger Tax

The current Passenger Tax is £2, which is made up of £1 for every fare-paying cruise passenger arriving in Gibraltar and £1 for every fare-paying passenger departing from Gibraltar. There is also a Passenger Tax Discount Scheme which is a sliding scale based on the number of calls made by a cruise ship during a calendar year as follows:

2-4 calls - 10%
5-10 calls - 35%
11-19 calls - 50%
20 or more - 75%
Turnarounds - 100%

The number of calls made by ships operating under a specific brand can be added together for the purpose of assessing the tax payable. This does not apply though to ships under different brands but which are owned by the same parent company.