Company Formation in Gibraltar

Gibraltar company formation means registering a private company limited by shares (Ltd) at Companies House Gibraltar under the Companies Act 2014. The certificate issues in 3 to 5 working days and no minimum share capital applies. Profits accrued in or derived from Gibraltar are taxed at 15%; there is no VAT and no withholding tax.

Gibraltar is a British Overseas Territory of roughly 34,000 people sitting on 6.7 square kilometres of rock at the mouth of the Mediterranean. It left the European Union with the United Kingdom on 31 January 2020 and has since operated as a standalone English-law common-law jurisdiction with its own corporate tax regime, its own financial services regulator, and no value added tax. The headline corporate income tax rate is 15%, raised from 12.5% on 1 July 2024. There is no VAT, no withholding tax on dividends, interest or royalties, and no capital gains tax. A private limited company (Ltd), the Gibraltar equivalent of an LLC, can be formed in 3 to 5 working days with no minimum share capital. Filings are in English. The law is modelled on English companies legislation.

We form Gibraltar Ltds end to end: name reservation, drafting, KYC, Companies House filing, UBO registration, tax registration, and a bank account introduction. Fixed price, dedicated manager, all government fees included.

Quick facts	Value
Corporate income tax (standard)	15% (up from 12.5% on 1 July 2024)
Local company form	Ltd (private company limited by shares), equivalent of an LLC / private limited company
Corporate income tax (utility / energy / dominant-position)	20%
VAT / GST	None
Withholding tax (dividends / interest / royalties)	0% / 0% / 0%
Capital gains tax	0%
Minimum share capital (Ltd)	No statutory minimum; £1 nominal sufficient
Minimum directors / shareholders	1 director, 1 shareholder (can be the same person, can be non-resident)
Residency requirement	None
Standard formation time	3–5 working days (24-hour expedited available)
Government fees	Included in our packages
Language of filings	English
Currency	Gibraltar Pound (GIP), 1:1 with GBP

Why Form a Company in Gibraltar

Gibraltar sits in a narrow category of jurisdictions: English common law, English-language filings, low headline corporate tax, and zero indirect tax. Four reasons drive most incorporations.

The tax stack is unusually clean. 15% corporate income tax. No VAT. No withholding tax on dividends, interest or royalties paid to any jurisdiction, treaty or otherwise. No capital gains tax. No stamp duty on share transfers (outside Gibraltar land transactions). For a trading or holding structure generating profit outside Gibraltar, the combined tax burden is often lower than Ireland, Malta or the Netherlands despite a higher headline rate than Ireland's 12.5%.

English law without UK tax exposure. The Companies Act 2014 and the Income Tax Act 2010 are the two statutes that govern most of corporate life, and both read like their English cousins. A Gibraltar Ltd behaves the way a UK Ltd behaves — same directors' duties, same PSC-style ownership disclosure, same accounting conventions — but the company is outside HMRC's jurisdiction and outside the UK corporation tax net.

Specialist sector infrastructure. Gibraltar built the first national framework for online gambling (the Gambling Act 2005, with ongoing licensing through the Gambling Division) and the first dedicated regulatory regime for distributed ledger technology providers (the DLT framework, in force since 2018). Insurance companies use the Protected Cell Company structure heavily. Funds use the Experienced Investor Fund regime. These are live, regulated sectors with working authorisation routes.

No residency requirement. A non-resident can be the sole director and sole shareholder of a Gibraltar Ltd. There is no nationality restriction, no work-permit requirement, and no obligation to visit Gibraltar to sign documents.

The trade-offs matter. Gibraltar is not in the EU, so the Parent-Subsidiary Directive, the Interest and Royalties Directive, and EU VAT reverse-charge do not apply. The territory has only a small double-tax treaty network. Banking is selective — the domestic market has consolidated over the last decade, and Gibraltar International Bank and NatWest International filter onboarding tightly. Large multinationals should note that the Global Minimum Tax Act 2024 introduced a Qualifying Domestic Minimum Top-Up Tax effective for fiscal years from 31 December 2023 and the Income Inclusion Rule from 31 December 2025, bringing Gibraltar into line with OECD Pillar Two.

Company Types Available in Gibraltar

Gibraltar corporate law recognises six practical forms. For 90% of cf24 clients the Private Company Limited by Shares is the answer.

Private Company Limited by Shares ("Ltd")

The default vehicle for trading companies, holding companies, group subsidiaries, gaming and DLT operators, and consultancies. Limited liability up to the share capital. One director and one shareholder are sufficient and can be the same person. There is no statutory minimum share capital — the memorandum usually sets an authorised capital of £2,000 divided into £1 shares, but a single £1 share is enough to incorporate. Non-residents can hold every position. Annual filings: annual return to Companies House, UBO confirmation, and a corporate tax return to the Commissioner of Income Tax.

What does Ltd mean?

Ltd is the suffix of a private company limited by shares under the Companies Act 2014. It is the Gibraltar version of the English private limited company and the local equivalent of an LLC. Members' liability stops at the amount unpaid on their shares, one director and one shareholder suffice, and the name must end in Limited or Ltd.

Public Limited Company ("PLC")

Used for listed businesses, regulated insurance operations, and companies with more than 50 shareholders. The authorised minimum paid-up capital is £20,500 and at least £100 must be paid up before commencement of business. Two directors and a company secretary are required. PLCs face the fuller disclosure and audit regime under the Companies Act 2014.

Limited Liability Partnership ("LLP")

A hybrid vehicle: partnership for tax treatment, corporate for liability protection. Minimum two members. Used for Gibraltar law firms, accountants and multi-principal consultancies, and as a fund-level vehicle in some alternative structures.

Company Limited by Guarantee ("CLG")

No share capital. Members guarantee a nominal amount (typically £1 each) on winding up. Standard vehicle for clubs, associations, sports bodies and non-profits. Occasionally used for industry mutuals.

Protected Cell Company ("PCC")

A single legal entity divided into ring-fenced cells. Gibraltar pioneered PCCs in Europe. Used almost exclusively for insurance (captive insurers writing for group risks) and for multi-strategy fund structures. Authorisation by the Gibraltar Financial Services Commission is required.

Branch of a Foreign Company

A non-Gibraltar parent operating through a registered branch. Not a separate legal person; the parent's balance sheet faces counterparties. Requires registration with Companies House and is taxed on Gibraltar-source income only.

Form	Min capital	Liability	Tax treatment	Common use
Ltd	£1 nominal	Limited	15% CIT	Trading, holdings, gaming, DLT
PLC	£20,500 (£100 paid up)	Limited	15% CIT	Listed / regulated / >50 shareholders
LLP	None	Limited	Members taxed personally	Professional services
CLG	None	Guaranteed amount	15% CIT on profits	Clubs, non-profits
PCC	Per sector	Cell-ring-fenced	15% CIT	Captive insurance, funds
Branch	n/a	Parent's	15% CIT on Gibraltar source	Foreign group presence

If your timeline is urgent, our sister brand offers ready-made Gibraltar limited companies — pre-incorporated, dormant and transferable in days rather than weeks.

Step-by-Step Formation Process

The timeline assumes a private limited company with a non-resident director, filed through Companies House Gibraltar under the standard (non-expedited) route. As your formation agent in Gibraltar, we prepare and lodge every form on your behalf. Companies House Gibraltar is the company registry, kept by the Registrar of Companies under the Companies Act 2014.

1. Name availability and reservation. We run the proposed name through the Companies House Gibraltar register to confirm availability and that it contains no restricted terms (e.g. "bank", "insurance", "royal", "Gibraltar Government") that require separate permission. Two or three alternatives is normal.

1. Documentation pack. We draft the Memorandum and Articles of Association, Form 1 (Declaration of Compliance), Form 2 (Notice of First Directors and Secretary), and the Notice of Situation of Registered Office. For most trading Ltds we use a tailored template based on the Companies Act 2014 default articles with bespoke share-class, transfer-restriction and dividend provisions layered on top.

1. KYC and UBO declaration. Each director, shareholder and Ultimate Beneficial Owner provides a certified passport copy, proof of residential address dated within three months, and a signed declaration of beneficial ownership. Corporate shareholders provide apostilled certificate of incorporation, register of directors and confirmation of the UBO.

1. Filing at Companies House. The incorporation pack is delivered to Companies House Gibraltar. Standard processing is three to five working days from a clean filing. A 24-hour expedited option is available for an additional government premium that we include in expedited packages. The Certificate of Incorporation is issued upon approval.

1. UBO register filing. Under the Beneficial Ownership (Companies) Act 2019, every Gibraltar company must register its ultimate beneficial owners with the UBO Register within 28 days of incorporation. Failure to file carries penalties under the Act. On 23 February 2026 the Government announced that the UBO Register will become fully searchable by the public, bringing Gibraltar into line with EU fifth anti-money-laundering directive standards ahead of the Moneyval assessment.

1. Tax and post-incorporation registrations. We register the company with the Income Tax Office for corporate tax, register for PAYE and social insurance if staff are engaged, apply for any required sector licence (GFSC for financial services, Gambling Division for gaming, DLT registration where relevant), and open the business bank account. If the company will trade with the UK or EU, we arrange EORI-equivalent customs registrations in parallel.

The realistic lead time from first contact to an operating company with a bank account is 10 to 20 business days. The Certificate of Incorporation itself lands on day 3 to 5; the UBO filing is done on day 5 to 10; the bank takes the longest and is the usual pacing constraint.

Setting up a limited company in Gibraltar: the checklist

Setting up a limited company in Gibraltar comes down to one filing built from six items. They are an available name ending in Limited or Ltd, the Memorandum and Articles, Form 1 and Form 2, and a registered office in Gibraltar. Add the certified KYC pack for every director, shareholder and UBO, and the source-of-funds declaration. The procedures follow three laws: the Companies Act 2014, the Beneficial Ownership (Companies) Act 2019 and the Income Tax Act 2010. Advice from our Gibraltar formation specialists on share structure and tax position is part of the package.

Can a foreign company re-domicile to Gibraltar?

Yes. Gibraltar permits inward and outward re-domiciliation under the Companies (Re-domiciliation) Regulations 1996, provided the company's current jurisdiction allows continuation. The company keeps its legal identity, contracts and bank accounts and receives a certificate of continuation from Companies House Gibraltar. Groups use it to move an existing BVI, Isle of Man or Maltese entity under English-law rules without a fresh incorporation.

What regulations govern company formation in Gibraltar?

The Companies Act 2014 governs incorporation, filed with Companies House Gibraltar under the Registrar of Companies. The Beneficial Ownership (Companies) Act 2019 adds the UBO register filing within 28 days, and the Income Tax Act 2010 sets the tax side. The Gibraltar Financial Services Commission (GFSC) steps in only for regulated activities such as financial services or DLT.

Required Documents

For each director, shareholder and UBO we need:

• Certified copy of a government-issued photo ID (passport preferred)
• Proof of residential address dated within the last three months — utility bill, bank statement or government correspondence
• Date of birth, nationality, occupation and current residential address
• Bank reference or professional reference (some banks require this at opening)
• Source-of-funds declaration covering initial share capital and first-year operating float

For corporate shareholders:

• Apostilled certificate of incorporation
• Apostilled certificate of good standing or incumbency (dated within three months)
• Register of directors and register of members
• Confirmation of the ultimate beneficial owner with ownership chain

You also confirm the registered office address (we provide one in central Gibraltar as part of standard packages), the share structure, the business activity description, and whether the company will be tax resident in Gibraltar or claim non-resident treatment on the basis that management and control sit outside the territory.

Apostille is required on foreign corporate documents. Sworn translation into English is required for any non-English documents — in practice, rare, since most international corporate documents are already in English or have English versions.

Costs and Timeline

Gibraltar formation is procedurally light but legally rigorous — the UBO regime and the sector-licence requirements mean the drafting phase matters more than in a commodity offshore jurisdiction.

Our packages cover the full incorporation, registered office for year one, Form 1 and Form 2 filings, certified copies for bank onboarding, all government fees including UBO registration, and an introduction to a Gibraltar or international business bank. Contact us for a fixed-price quote — no hourly billing and no surcharges added after the work is complete.

What does Gibraltar company formation cost?

The cost has six components and no capital requirement, since a single £1 share is enough. The components are the Companies House filing fee (standard or 24-hour), the registered office in Gibraltar and the company secretary named on Form 2. The UBO register filing, the Income Tax Office registration and the bank introduction complete the list. We quote all of it as one fixed price.

Typical timeline from KYC clearance:

Day	Milestone
0	Engagement, KYC submitted
1–2	KYC cleared, documents drafted, name reservation lodged
3	Incorporation pack filed at Companies House Gibraltar
5–7	Certificate of Incorporation issued
7–10	UBO register filing completed, tax registration submitted
10–20	Bank account opened (variable per provider)

Tax Overview for Gibraltar Companies

Gibraltar's corporate tax system is built on two principles: territorial base (accrued in or derived from Gibraltar) and a low single rate. There is no VAT, no capital gains tax, and no withholding tax on outbound payments.

Corporate income tax: 15% (rate applicable in 2026) on profits accrued in or derived from Gibraltar, effective for accounting periods starting on or after 1 July 2024 (up from 12.5%). Utility companies, energy providers and companies determined to have abused a dominant market position pay 20%. The tax year for companies runs 1 July to 30 June, but companies use their own financial year for calculation.

VAT / sales tax: none. Gibraltar has never levied value added tax. Import duty applies at the border on goods entering Gibraltar, but that is a separate matter from corporate tax.

Withholding tax: 0% on dividends paid to any shareholder anywhere. 0% on interest paid to non-residents. 0% on royalties paid to non-residents. This is one of the most foreign-investor-friendly WHT regimes in Europe.

Capital gains: 0%. Gibraltar does not tax capital gains on shares, securities or business asset disposals.

Global minimum tax. The Global Minimum Tax Act 2024 (enacted 18 December 2024) introduced a Qualifying Domestic Minimum Top-Up Tax for fiscal years starting on or after 31 December 2023, and an Income Inclusion Rule for fiscal years ending on or after 31 December 2025. In practice this affects only multinational groups with consolidated revenue above €750 million — the OECD Pillar Two threshold — and is irrelevant for the overwhelming majority of SME and single-shareholder formations.

GAAR. The Income Tax (Amendment) Act 2025 Bill, published 10 April 2025, replaced the previous anti-avoidance provisions of the Income Tax Act 2010 with a modern General Anti-Avoidance Rule empowering the Commissioner of Income Tax to disregard or modify arrangements designed primarily to obtain a tax advantage.

Double-tax treaties. Gibraltar has fewer treaties than jurisdictions like the Netherlands or Ireland. Treaties are in force with the UK, and TIEAs are in force with most OECD members. The 0% outbound WHT regime mitigates the narrower treaty network in most practical cases.

Non-resident companies. Where a Gibraltar Ltd is managed and controlled entirely outside Gibraltar by non-Gibraltar residents, and earns no Gibraltar-source income, it can claim non-resident status and is exempt from corporate tax. This is a recognised category under Gibraltar law but requires substance-level care — the arrangement is legitimate only if the non-residence is real, the UBO is disclosed, and the company is not used to shelter passive Gibraltar-source income.

The Gibraltar Non-Resident Company

Gibraltar taxes companies on a territorial basis. Corporation tax at 15% is charged only on income accrued in or derived from Gibraltar. The Income Tax Act 2010 fixes the source by the location of the activities that generate the profit. Income from activities that need a Gibraltar licence (gaming, financial services, DLT) is deemed Gibraltar-source wherever the board sits. Profits earned from activities carried out entirely abroad fall outside the charge.

Residence is a separate question, decided by management and control. A Gibraltar non-resident company is one whose board meets, decides and signs outside Gibraltar through directors who live abroad. With no Gibraltar-source income it has no Gibraltar corporation tax to pay, as the Tax Overview above notes. It still files an annual return at Companies House, a tax return with accounts at the Income Tax Office, and its UBO within 28 days.

The status is a fact, not a certificate. A Gibraltar-resident nominee director does not make an abroad-managed company resident; a foreign nominee does not make a Gibraltar-managed company non-resident. Two consequences matter. First, Gibraltar-source income (a local office, local customers, licensed activity) is taxed at 15% even in a non-resident company. Second, the country where the directors actually decide will usually treat the company as tax resident there. A non-resident Gibraltar company managed from the UK or Spain answers to HMRC or the Agencia Tributaria. We structure the board, minutes and banking to match the tax position you intend to claim.

How is a Gibraltar non-resident company taxed?

A Gibraltar non-resident company pays no Gibraltar corporation tax on profits earned from activities carried out entirely outside the territory. The Income Tax Act 2010 charges only income accrued in or derived from Gibraltar. It still files a return with accounts at the Income Tax Office. Any Gibraltar-source income, and any income from an activity that needs a Gibraltar licence, is taxed at 15% regardless of where the board sits.

Is a Gibraltar company an offshore company?

Not in the old sense. Gibraltar abolished its tax-exempt company regime at the end of 2010 under an EU state aid decision; every company formed since falls under the Income Tax Act 2010. What survives is territorial taxation: a company managed abroad with no Gibraltar-source income pays no Gibraltar tax, which is why the term Gibraltar offshore company still circulates. Filings are the same as for any other Ltd.

Banking for Gibraltar Companies

The Gibraltar banking market is small and has contracted over the last decade. Four institutions handle most corporate onboarding; international EMIs cover most cross-border volume.

Gibraltar International Bank is the state-backed local institution and the standard choice for Gibraltar-resident trading companies. The bank requires a demonstrable Gibraltar nexus — a local office, at least one director or officer in Gibraltar, or local employees — and typically takes six to ten weeks from application to account opening. Strong GBP, EUR and USD capability.

NatWest International (the Gibraltar arm of RBS International) serves Channel Islands, Isle of Man and Gibraltar clients and offers multi-currency business banking integrated with the wider NatWest group. Key constraint: all owners, directors and shareholders must be resident in the Channel Islands, Isle of Man or Gibraltar, and no nominee structures are accepted. Suitable for local operations, not for pure non-resident holding companies.

Trusted Novus Bank operates locally and handles small-and-medium Gibraltar-resident business banking with a faster onboarding turnaround than the larger banks.

Turicum Private Bank and Jyske Bank (Gibraltar) cover private banking and wealth-management-adjacent corporate accounts — typically for holding companies with substantial family-office-style balances.

Wise Business is our usual first introduction for non-resident-owned Gibraltar Ltds. Fully remote onboarding, GBP, EUR and USD balances plus 50+ currencies, SEPA and SWIFT in and out, transparent FX. No Gibraltar nexus required.

Revolut Business and Airwallex cover the same segment — cross-border-heavy operating businesses that need payment rails rather than traditional banking products.

A practical pattern for cf24 clients with non-resident directors and no Gibraltar office: incorporate in Gibraltar, open a Wise Business or Revolut Business account immediately for operational flows, and approach Gibraltar International Bank or NatWest International later once the company has trading history and, where needed, a local office.

Nominee Director Services in Gibraltar

Gibraltar law permits nominee directors and nominee shareholders. The regime is tightly drawn and depends on real UBO disclosure.

Nominees are legal, but opacity is not. A nominee director structure is valid under the Companies Act 2014 and is commonly used for privacy, confidentiality between counterparties, and operational convenience. Under the Beneficial Ownership (Companies) Act 2019, however, the ultimate beneficial owner must be disclosed to Companies House and recorded on the UBO register. The registrar will refuse to accept nominee arrangements where the filer attempts to conceal the real controller. From 2026 the UBO register will be publicly searchable, reducing the privacy value of nominee structures considerably.

Tax residence depends on real management. Gibraltar determines corporate tax residence by reference to where management and control are exercised, not by reference to who the nominee director is. Appointing a Gibraltar-resident nominee director without shifting real decision-making into Gibraltar does not make a company Gibraltar-tax-resident, and appointing a non-resident nominee for a company actually managed from Gibraltar does not exempt it from Gibraltar tax. Structure reality — board meetings, signatures, strategic decisions — has to match the tax position claimed.

We provide nominee services selectively. Indemnity arrangements, signed nominee declarations, a service-level agreement covering board meetings and document signing, and an explicit non-intervention clause on commercial decisions are standard. We do not provide nominees where the intent is to obscure beneficial ownership from regulators, to evade sanctions screening, or to support arrangements likely to fail the new GAAR under the Income Tax (Amendment) Act 2025.

Compliance and Reporting Obligations

Obligations after registration run to two authorities: Companies House for the annual return and accounts, the Income Tax Office for the tax return and payments on account. A small company files abridged accounts and needs no audit below the size thresholds in the Companies Act 2014. A company trading from premises in Gibraltar also needs a business licence from the Office of Fair Trading under the Fair Trading Act 2015. A non-resident company with no Gibraltar place of business does not.

Obligation	When
Annual return to Companies House Gibraltar	Each year on the anniversary of incorporation
Annual accounts to Companies House	Within the statutory period after the financial year end; abridged for small companies
Corporate tax return to the Income Tax Office	Within 9 months of the end of the accounting period
Payments on account	28 February and 30 September
UBO register	Update after any change in beneficial ownership
Business licence (Fair Trading Act 2015)	Before trading from a place of business in Gibraltar

Late annual returns and accounts attract penalties from the Registrar, and a company that stops filing can be struck off.

Which activities need a licence in Gibraltar?

Three regulators matter. The Gibraltar Financial Services Commission licenses banking, insurance, investment services, e-money and payment services, and distributed ledger technology providers under the Financial Services Act 2019. Remote gaming operators hold a licence from the Licensing Authority under the Gambling Act 2005, overseen by the Gambling Commissioner. Any company trading from premises in Gibraltar needs the Office of Fair Trading business licence under the Fair Trading Act 2015, as noted above. Licence applications are separate from incorporation; the Ltd is formed first and the application follows with the certificate of incorporation in the file.

Employing staff in Gibraltar

A Gibraltar Ltd that hires registers as an employer with the Income Tax Office for PAYE and social insurance, and with the Department of Employment. Every new post is notified to the Employment Service and a Notice of Terms of Engagement is registered for each employee before work starts. Income tax is withheld under PAYE, and social insurance contributions are paid by employer and employee, each capped at a weekly maximum. Workers who are not Gibraltarian or British citizens need a work permit from the Employment Service before starting.

Forming a Gibraltar Company as a Non-Resident

A non-resident can be the sole director and sole shareholder of a Gibraltar Ltd. The Companies Act 2014 sets no residency, nationality or work-permit condition. The only local elements are the registered office in Gibraltar, which we provide, and the licensed local agent who lodges the file at Companies House. A company secretary is named on Form 2 alongside the first directors.

Each non-resident director, shareholder and UBO supplies a certified passport copy, proof of address dated within three months, a bank or professional reference and a source-of-funds declaration. Corporate shareholders add an apostilled certificate of incorporation and a certificate of good standing dated within three months, plus the ownership chain down to the UBO. The UBO register filing follows within 28 days of incorporation.

Most non-resident founders come from the United Kingdom, followed by Poland, Portugal, the United States, Bulgaria, Hungary and Italy. UK documents are already in English and a UK solicitor or notary certification of the passport copy is accepted for the KYC pack. Founders from EU states supply apostilled corporate documents, all EU members being Hague Convention parties, with an English translation where the original is not in English.

Owning a Gibraltar company gives no right to live there. Since Brexit, EU citizens have no free-movement right in Gibraltar, and anyone who is not Gibraltarian or British needs a residence permit from the Civil Status and Registration Office. Founders who move typically use Category 2 individual status, which caps the tax on worldwide income for approved high-net-worth residents, or HEPSS status for senior executives of a Gibraltar company. Both are separate applications; we form the company and refer residence questions to local counsel.

No visit is needed, and everything is in English. Banking is the constraint for a non-resident owner. Wise Business, Revolut Business and Airwallex onboard remotely. Gibraltar International Bank wants a local nexus and six to ten weeks, and NatWest International accepts only owners resident in Gibraltar, the Channel Islands or the Isle of Man. Whether the company is taxed as resident or non-resident depends on where it is managed; see the section above.

Frequently Asked Questions

How long does it take to register a Gibraltar company?

Standard incorporation at Companies House Gibraltar takes three to five working days from a clean filing. A 24-hour expedited option is available for a government premium we include in expedited packages. Including KYC, document drafting, UBO registration and bank account opening, a realistic end-to-end timeline is 10 to 20 business days from first contact.

Is Gibraltar in the European Union?

No. Gibraltar left the European Union with the United Kingdom on 31 January 2020, and the Brexit transition period ended on 31 December 2020. A separate EU-UK-Gibraltar Treaty covering border access has been under negotiation since 2021 but is not yet in force. Gibraltar operates as a British Overseas Territory with its own fiscal and regulatory regime.

What is the corporate tax rate in Gibraltar?

The standard corporate income tax rate is 15%, raised from 12.5% with effect from 1 July 2024. A 20% rate applies to utility and energy providers and to companies determined to have abused a dominant market position. There is no capital gains tax and no withholding tax on dividends, interest or royalties. Multinationals with consolidated revenue above €750 million are subject to the Global Minimum Tax Act 2024.

Does Gibraltar have VAT?

No. Gibraltar has never levied a value added tax. Import duty applies on goods crossing the Gibraltar border and is separate from corporate taxation. The absence of VAT is one of Gibraltar's most consistent attractions for trading and e-commerce structures, though it also means a Gibraltar company cannot issue an EU VAT number for reverse-charge purposes within the single market.

Can a non-resident own a Gibraltar company?

Yes. Gibraltar law imposes no residency, nationality or work-permit requirement on directors or shareholders. A non-resident can be the sole director and sole shareholder of a Gibraltar Ltd from day one. Every director, shareholder and ultimate beneficial owner must, however, be identified and disclosed to Companies House under the Beneficial Ownership (Companies) Act 2019.

What is the minimum share capital for a Gibraltar Ltd?

There is no statutory minimum share capital for a private company limited by shares under the Companies Act 2014. A single £1 share is sufficient to incorporate. The memorandum typically sets an authorised capital of £2,000 by default. Public limited companies are different: the authorised minimum is £20,500 with at least £100 paid up before the company commences business.

Do I need to visit Gibraltar to form a company?

No. A Gibraltar Ltd can be formed remotely. Documents are signed and certified in the director's home jurisdiction, KYC is completed electronically, and the incorporation pack is filed at Companies House Gibraltar through a licensed local agent. A visit may be useful later if you open an account with Gibraltar International Bank or NatWest International, but it is not a legal requirement for incorporation itself.

Get Started — Form Your Gibraltar Company

A fixed-price quote in 60 seconds. Certificate of Incorporation in 3 to 5 working days from KYC clearance, or 24 hours on expedited. UBO registration handled. Bank account introduction included — Gibraltar International Bank, NatWest International, Wise Business or Revolut Business depending on profile.

Call +48 2222 5 2222 or email info@companyformation24.com to start. Most Gibraltar formations are complete and operating with a bank account within 20 business days.

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Content prepared by Piotr Walter, In-house Counsel. Approved by Tomasz Bielski, Managing Director.