Company Formation & Corporate Services in Gibraltar
Gibraltar is small, English-speaking and built on English common law, with a regulator used to financial services, online gaming and holding structures. Its tax system is territorial, which is often misread as “no tax on foreign income.” We explain exactly where the line falls before you build on it.
Best For / Think Twice If
Best for
Regulated financial services and online gaming businesses, holding companies, and groups wanting a common-law jurisdiction with close ties to the UK.
Think twice if
You are relying on income never being taxed because it is earned abroad — Gibraltar’s territorial test depends on where the activity that generates the profit actually takes place.
Ownership & Tax Snapshot
Gibraltar permits 100% foreign ownership, with no residency requirement for shareholders. Every company needs a registered office in Gibraltar, and regulated activities need a licence from the Gibraltar Financial Services Commission.
Corporation tax is 15% from 1 July 2024 (previously 12.5%), and 20% for utility companies and those with a dominant market position. Tax applies to income accrued in or derived from Gibraltar, so where the profit-generating activity takes place matters. Gibraltar has no VAT.
The Setup Process
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Structure, activity and licensing assessment.
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Name reservation and incorporation with Companies House Gibraltar.
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Registered office in Gibraltar and statutory registers.
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Beneficial ownership registration.
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Registration with the Income Tax Office.
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Licence application to the Gibraltar Financial Services Commission, where the activity is regulated, and bank account opening.
Gibraltar Registrars & Regulators
| Role | |
|---|---|
| Companies House Gibraltar | Incorporation, annual returns and the company register |
| Income Tax Office | Corporation tax registration and returns |
| Gibraltar Financial Services Commission (GFSC) | Licensing for regulated financial services only |
Ongoing Compliance Calendar
Annual
- Annual return to Companies House Gibraltar
- Corporation tax return and financial statements
- Beneficial ownership confirmation
As applicable
- Payments on account of corporation tax
- Regulatory returns for licensed businesses
Ad hoc
- Filings on any change of directors, shareholders or registered office
Gibraltar At A Glance
Main Industries
Why Choose This Market
- English law and language: A common-law system and an English-speaking business community.
- A specialist regulator: Experienced in financial services, insurance and online gaming.
- No VAT: Gibraltar does not charge VAT, which simplifies many service businesses.
Questions We Are Actually Asked
Your question is not here? Put it to an advisor who works on Gibraltar every week.
Book a ConsultationWhat is the corporate tax rate in Gibraltar?
The standard rate is 15% from 1 July 2024, up from 12.5%. Utility companies and companies with a dominant market position pay 20%.
Is foreign income tax-free in Gibraltar?
Not automatically. Gibraltar taxes income accrued in or derived from Gibraltar, which depends on where the activity generating the profit takes place. Income from activity run from Gibraltar is generally taxable, wherever the customers are.
Does Gibraltar have VAT?
No. Gibraltar does not charge VAT, though import duty applies to many goods.
Do I need a licence to operate in Gibraltar?
Only for regulated activities, such as financial services, insurance and online gaming. Those need a licence from the Gibraltar Financial Services Commission or the gaming regulator before trading.
Do I need a local director in Gibraltar?
Not by law for most companies, but local directors help show that the company is managed in Gibraltar, and regulated businesses are expected to have real local management.
Checked against HM Government of Gibraltar guidance on the corporation tax rate from 1 July 2024, 17 Oct 2026.
Primary source HM Government of Gibraltar (gibraltar.gov.gi)
Regulatory and tax rules change. This page is general information about Gibraltar, not tax or legal advice — we confirm the current position for your activity before you commit to a structure.
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Explore →Not Sure Which Structure Fits?
Bring us the business you actually plan to run in Gibraltar, and we will tell you honestly whether this is the right jurisdiction for it — and which structure inside it makes sense.