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Two novel carbon paste electrodes based on gentamicin‐reineckate (GNS‐RN)/multiwall carbon nanotubes (MWCNTs)/sodium tetraphenyl borate (NaTPB) or potassium tetraphenylborate (KTPB) for potentiometric determination of gentamicin sulfate were constructed. Our endeavors of lowering the detection limit for gentamicin ion‐selective electrodes were described. The paper focused on gentamicin carbon paste electrodes based on GNS‐RN as electroactive material, o‐nitrophenyloctyl ether (o‐NPOE) as plasticizer and incorporation of MWCNTs and lipophilic anionic additives (NaTPB and KTPB) which lower the detection limit of the electrodes showing best results for determination of gentamicin ion. The characteristics of the electrodes, GNS‐RN+NaTPB+MWCNTs (sensor 1) and GNS‐RN+KTPB+ MWCNTs (sensor 2), were measured, showing favorable features as they provided measurements of the potential with near‐Nernstian slopes of 29.6±0.3 and 29.1±0.3 mV/decade over the concentration range of 1.0×10−6–1.0×10−2 mol L−1 and pH ranges 3.0–8.2 and 3.0–8.0 in short response times (6.5 sec). Importantly, the electrodes had low detection limits of 3.0×10−7and 3.4×10−7 mol L−1 for the two sensors, respectively. The sensors showed high selectivity for gentamicin ion with respect to a large number of interfering species. The electrodes were successfully applied for the potentiometric determination of GNS ions in pure state, pharmaceutical preparations and human urine with high accuracy and precision. The results of this study were compared with some previously published data using other analytical methods.