Form a Company in Gibraltar
Set up a Gibraltar private limited company as a resident or non-resident. We explain the process and connect you with a Gibraltar provider for Companies House registration, a registered office and ongoing compliance. Remote formation is often possible, subject to acceptance.
Established Finance Centre
Gibraltar is a long-standing English-common-law jurisdiction with a well-developed financial and corporate services sector.
English-Based Legal System
Company law is based on English common law with a modern Companies Act, giving a familiar and predictable framework.
Company Formation Support
Get guidance on the company formation process, required documents and next steps for setting up your business in this jurisdiction.
No VAT Regime
Gibraltar does not currently operate a conventional VAT system, which can simplify administration for certain business models. Other duties may apply and the position may change over time.
Why Form a Company in Gibraltar?
Gibraltar is a well-established base for international business. The points below are general commercial considerations, not guarantees, and your own circumstances should be checked with a qualified adviser.
English Common Law
Gibraltar's legal system is based on English common law, with a modern Companies Act that many international businesses find familiar.
Competitive Corporate Tax
Gibraltar applies a single headline corporate tax rate on income accrued in and derived from Gibraltar, which can be attractive depending on the activity.
No VAT
Gibraltar does not operate a VAT system, which can reduce indirect-tax administration for some businesses.
English-Speaking Jurisdiction
English is the working language of government, courts and business, which simplifies documentation and communication.
Financial Services Ecosystem
A developed ecosystem of banks, e-money institutions and professional services, subject to each provider's onboarding requirements.
Strategic Location
Located at the entrance to the Mediterranean with strong links to Europe and beyond, though it is outside the EU and the EU VAT area.
Formation Packages
Choose the structure that fits your business. Every engagement is quoted individually, so you only pay for what you need.
- Gibraltar company formation & name check
- Memorandum & articles of association
- Companies House registration
- Assistance with tax registration, where applicable.
- Corporate document set
- Everything in Self-Managed Ltd
- Registered office address (first year available, subject to final provider quote)
- Bookkeeping & annual accounts support
- Bank / EMI account introduction
- Ongoing compliance reminders
- Holding company + operating company
- Review of potential structuring options
- Registered office for both entities
- Accounting for the structure
- Coordination with your adviser
Statutory costs such as registry and government fees are set by third parties and quoted separately. Figures are confirmed in writing before you commit.
Gibraltar Formation Services
Everything you need to form, register and run a Gibraltar company, handled with an in-country service provider.
Company Formation
Full Gibraltar Ltd registration: name check, memorandum and articles of association and entry at Companies House, with the corporate document set.
Registered Office & Substance
A Gibraltar company must maintain a registered office in Gibraltar. We can arrange registered-office services and provide general guidance on the substance and management that a tax-resident company is expected to have. Services are subject to banking and substance requirements, and to acceptance by the provider.
Directors & Shareholders
Foreign individuals and corporate shareholders can generally own and direct a Gibraltar company. A company secretary must be appointed; in practice, a Gibraltar corporate-services provider commonly supplies the secretary and registered office as part of the administration package, subject to provider acceptance.
Banking & EMI
Introductions to banks and e-money/fintech alternatives. Account approval always rests with the institution after its own KYC.
Accounting & Compliance
Bookkeeping, annual accounts, Companies House filings and tax returns, kept on schedule against Gibraltar deadlines.
Tax Guidance
An overview of Gibraltar corporate tax, the absence of VAT and relevant filing duties, so the structure fits your plans.
How to Form a Gibraltar Company
- 1
Tell Us Your Plans
Send your details through the quote form. We explain the options and, where appropriate, connect you with a Gibraltar service provider.
- 2
KYC & Documents
The provider verifies identity and collects the usual documents: passport and proof of address for individuals, and incorporation documents for corporate shareholders.
- 3
Incorporation Filing
Memorandum and articles are prepared and the company is registered at the Gibraltar Companies House, with a registered office and secretary in place.
- 4
Registration & Banking
Tax registration is completed where applicable, and we introduce you to a bank or EMI to open your business account.
What You Receive
- ✓ Certificate of incorporation
- ✓ Memorandum & articles of association
- ✓ Companies House registration & number
- ✓ Assistance with tax registration, where applicable.
- ✓ Corporate document set
Timelines depend on KYC, Companies House processing and bank onboarding. We confirm expected turnaround with your quote.
Gibraltar Tax & Annual Compliance: General Overview
A plain-language summary of the main Gibraltar tax and filing points for a company in 2026. This is general information to help you plan, not tax or legal advice. Your Gibraltar provider or adviser confirms what applies to your situation.
Corporate Income Tax (2026)
The standard Gibraltar corporation tax rate is 15%, generally applying to income accrued in or derived from Gibraltar. Certain utility, telecommunications and dominant-market-position activities may be subject to a higher rate. The source and tax-residence analysis depends on the company's activities, management and factual circumstances, and incorporation with a Gibraltar registered office alone does not guarantee a particular tax result.
No VAT
Gibraltar does not currently operate a conventional VAT system. Import duties and other transaction-based charges may apply, and the indirect-tax framework may change as new Gibraltar and EU arrangements are implemented, so the current position should be confirmed.
Withholding Taxes
Gibraltar generally does not impose withholding tax on dividends paid by Gibraltar companies. The treatment of interest, royalties and other cross-border payments should be confirmed according to the nature and source of the payment.
Annual Accounts & Filing
A Gibraltar company normally files an annual return and annual accounts with Companies House. The format and disclosure requirements depend on the company's size and classification.
Corporate Tax Returns
A company files an annual tax return with the Income Tax Office. Bookkeeping should be kept up to date so returns and accounts can be prepared accurately and on time.
Payroll Obligations
Where a company employs staff, PAYE and social-insurance obligations generally apply, with periodic payroll filings. This only applies where there is actual employment.
Gibraltar Company Formation FAQ
Common questions about forming a company in Gibraltar. General information only, not legal or tax advice.
Yes. Shareholders do not need to be Gibraltar residents, and non-residents can generally own a company limited by shares, subject to the provider's KYC checks.
There is generally no strict requirement for a resident director. A company secretary must be appointed, and in practice a Gibraltar corporate-services provider commonly supplies the secretary and registered office. Substance and management may matter for tax residence.
Often, yes. Much of the incorporation process can be completed remotely once identity checks and documents are in order. We confirm what is possible in your case.
A private company limited by shares is commonly incorporated with nominal issued share capital, frequently £1 or another modest amount, subject to the articles and provider requirements.
It depends on KYC, Companies House processing and banking. Incorporation itself can be quick once documents are in order.
A corporate account is normal in practice, though not always a strict incorporation requirement. Account opening is a separate process with its own checks.
Yes. A corporate shareholder, including a foreign company, can own a Gibraltar company. Its constitutional documents and beneficial owners will be needed for KYC.
Mainly corporation tax at a standard rate of 15% on income accrued in or derived from Gibraltar, with certain utility, telecommunications and dominant-market-position activities subject to a higher rate. Gibraltar does not currently operate a conventional VAT system, though other duties may apply. This is general information, not tax advice.
A Gibraltar company normally files an annual return and annual accounts with Companies House, and a corporate tax return with the Income Tax Office, plus payroll filings where applicable. The format and disclosure depend on the company's size and classification.
Yes. Gibraltar companies are commonly used as holding structures. The tax outcome depends on the source and nature of income, which should be reviewed.
For individuals, generally a passport, proof of address, business-activity and source-of-funds information and tax-residency details. For corporate shareholders, incorporation and constitutional documents, registers, an ownership chart and UBO information.
No. Banking, insurance, gambling, investment, fiduciary and certain digital-asset activities may require separate regulatory authorisation and cannot be conducted merely by incorporating a company. Any regulated activity should be confirmed with the relevant Gibraltar authority.
Still Have Questions?
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Start Your Gibraltar Company Today
Send us your details and we will explain the options and connect you with a Gibraltar provider for registration, a registered office and ongoing compliance.
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