I
Gibraltar

Gibraltar

Company Formation in Gibraltar

Gibraltar

Formation Time
3–5 business days
Min. Capital
£100 (£2,000 standard authorized)
Corporate Tax
12.5% (standard on accrued in/derived from Gibraltar)
Foreign Ownership
100%

Overview

Gibraltar is a British Overseas Territory located at the southern tip of the Iberian Peninsula, operating under English common law with direct sovereignty under the British Crown. Gibraltar offers a highly attractive fiscal framework: a 12.5% corporate tax rate (applicable only on income accrued in or derived from Gibraltar), 0% VAT, 0% capital gains tax, 0% wealth tax, and 0% withholding tax on dividends and interest. World-renowned as the global capital for online gaming and insurance, Gibraltar has also established itself as a leading international hub for fintech and cryptocurrency through its bespoke Distributed Ledger Technology (DLT) Regulatory Framework introduced in 2018. Following Brexit, Gibraltar maintains privileged bilateral financial services market access to the United Kingdom through the UK-Gibraltar Authorised Persons Regime, making it a unique gateway for global firms seeking seamless access to the City of London.

British legal system
12.5% tax / 0% VAT
DLT crypto regulation
UK market access

Why Choose Gibraltar

1

English common law legal system with judicial appeals to the UK Privy Council

2

12.5% corporate tax rate — territorial basis (foreign income non-taxable)

3

0% VAT, 0% capital gains tax, 0% withholding tax on dividends

4

Guaranteed market access to the United Kingdom financial services market

5

World's premier DLT (Distributed Ledger Technology) crypto regulatory regime

6

Global capital for online gaming, sports betting, and maritime services

7

High Executive Possessing Specialist Skills (HEPSS) capped tax regime for founders

8

British passport and residency advantages for qualifying investors

Business Entity Types

EntityOwnershipDirectorsCapitalTaxBest For
Private Company Limited by Shares (Ltd)100%1£10012.5% on Gibraltar-derived income (0% on foreign)Fintech, crypto, consulting, holding, international trading
DLT / FinTech Entity100%2 (local substance required)Based on GFSC regulatory requirement12.5%Crypto exchanges, token issuers, crypto asset managers, Web3

Step-by-Step Formation Process

1

Name Clearance

1 day

Submit proposed corporate name to Companies House Gibraltar.

2

Articles & MOA Preparation

1–2 days

Draft Memorandum and Articles of Association under Gibraltar Companies Act.

3

Incorporation Filing

2–3 days

Submit to Companies House Gibraltar and receive Certificate of Incorporation.

4

Tax & Banking Setup

2–4 weeks

Register with Income Tax Office and open corporate accounts.

Costs & Fees

Government / License FeeGBP 350+
Our Service FeeUSD 3,000 – 5,500
Annual RenewalUSD 2,000+

Fees are indicative and may vary based on business activity, entity type, and additional approvals required. Contact us for a precise custom quote.

Get Custom Quote

Banking

Gibraltar companies can bank with local institutions (Gibraltar International Bank, Trusted Novus) or premier UK/EU digital banks and international crypto-friendly banks.

Account Opening Time
2–4 weeks
Multi-Currency
Yes — multiple currencies supported

Recommended Banks

Gibraltar International BankTrusted Novus BankBank Frick (Liechtenstein)Wise BusinessXapo Bank

Tax Overview

Corporate Tax
12.5% on profits accrued in or derived from Gibraltar
Personal Income Tax
Effective rate up to 28% (HEPSS regime caps taxable salary at £160,000 = £43,600 max tax)
VAT / Sales Tax
0% — Gibraltar has no VAT or sales tax
Capital Gains Tax
0%
Withholding Tax
0% on dividends, royalties, and interest
Double Tax Treaties
5 countries

Companies whose income is generated entirely outside Gibraltar are not subject to Gibraltar corporate tax on those foreign earnings.

Visa & Residency

Category 2 (High Net Worth) Status

Permanent, subject to annual fee

Caps personal tax at approximately £44,000/year for assets > £2M

HEPSS (Specialist Skills Status)

Contract duration

For senior executives earning £160,000+

Family visa: AvailableProcessing: 1–2 months

Frequently Asked Questions

How does Gibraltar's territorial corporate tax system work?
Gibraltar operates on a territorial system of taxation. Companies are subject to 12.5% corporate tax only on profits accrued in or derived from activities conducted physically within Gibraltar. Profits generated from commercial activities, contracting, and sales executed entirely outside Gibraltar are free from Gibraltar corporate tax.
Does Gibraltar have VAT or capital gains tax?
No. Gibraltar has 0% VAT (value-added tax) or sales tax, 0% capital gains tax, 0% inheritance tax, and 0% withholding tax on dividends and interest paid to non-residents. This makes it an exceptionally clean, low-friction fiscal environment.
What is Gibraltar's Distributed Ledger Technology (DLT) Regulatory Framework?
Introduced in January 2018 under the Gibraltar Financial Services Commission (GFSC), Gibraltar was the world's first jurisdiction to create a purpose-built, principles-based regulatory regime for firms using distributed ledger technology to store or transfer value. It is the premier licensed home for global crypto exchanges, token issuers, and digital asset custodians.
How did Brexit impact Gibraltar's financial and trade relations with the UK?
Following Brexit, the UK and Gibraltar established the Gibraltar Authorised Persons Regime (GAPR), guaranteeing seamless, reciprocal, and privileged access for Gibraltar-regulated financial services firms into the UK domestic market—an advantage not shared by EU or overseas territories.
What are the local director and company secretary requirements in Gibraltar?
A Gibraltar private company requires at least one director (who can be of any nationality and resident anywhere) and a licensed local company secretary with a physical registered office in Gibraltar. Incorp International provides the licensed resident secretarial and registered office services.
What is the Category 2 (Cat 2) and HEPSS tax status in Gibraltar?
Gibraltar offers high-net-worth individuals the Category 2 residency status, which caps taxable worldwide income so that total annual personal income tax is limited to approximately £44,000. For senior tech and financial executives, the HEPSS regime caps tax liability on qualifying salaries at £43,600 per year.