Gibraltar: Business Environment
The rental rates for office space have traditionally been moderate. Few offices come already furnished so it is likely that furniture will have to be bought in Gibraltar or imported from Spain. Locally bought goods such as computers and office equipment can be expensive. All imported goods except foodstuffs are liable to import tax. There is no VAT and the VAT on any items purchased from the EU can be reclaimed.
In terms of utilities, water is distilled from sea water but is metered and can be expensive. Electricity is generated locally and can also be a bit more costly than the UK but at least the heating bills are cheap!
Telecommunication rates have been about the same as in the UK but they have been favourably affected by liberalisation measures.