Open the Channels palette. Deselect all but one channel (I usually use Blue).
Go to the menu and select Colors > Invert.
Reselect the other channels.
Go to the menu and select Image > Transform > Flip horizontally.
Mirroring
The GIMP has a channel dialog, much like Photoshop. It looks like the image on the left. If you don't see this dialog, go to your image's top menu and select Dialogs > Channels.
By default, all the channels are selected. Click the Red and Green channels to deselect them, so we're only editing the Blue channel.
Remember that Red = X, Green = Y and Blue = Z, so since we have the blue channel selected, we'll be mirroring along the Z axis. If you would rather mirror along a different axis, select that channel instead.
Now, in your images top menu select Colors > Invert. Here is an example of a blue channel before and after inverting:


Now click the other two channels to select them again. In the image menu, select Image > Transform > Flip Horizontally. If you don't do this, your scultie will be inside-out in Second Life.
Save your mirrored sculpt map and upload into SL.