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Gibraltar at a glance
Gibraltar is outside the European Union. Its companies follow the jurisdiction's own incorporation rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Gibraltar
- Private company limited by shares (Ltd) The standard vehicle: liability limited to unpaid share capital, at least one director, one shareholder and a company secretary, plus a Gibraltar registered office.
- Public company limited by shares Can offer shares to the public and list, with higher disclosure and membership requirements; used mainly by larger or capital-raising businesses.
Company formation in Gibraltar: key facts (last reviewed July 2026)
- Corporate tax
- The standard corporate tax rate is 15% on Gibraltar-source income (territorial basis), effective 1 July 2024 (up from 12.5%). Utilities and companies abusing a dominant position pay 20%. No capital gains, wealth, inheritance or dividend withholding tax.
- VAT rate
- Gibraltar has no VAT at all, no registration and no VAT returns; it is outside the EU VAT area and customs union. Some imports attract import duty instead.
- Dividends & payroll taxes
- Corporate tax is 15% on Gibraltar-source profits, there is no VAT at all, and dividends carry no withholding. Personal taxation works through capped allowance systems that keep effective rates near 25% for most residents.
- Minimum share capital
- No minimum share capital. Companies are usually formed with around GBP 2,000 of authorised capital, of which only a nominal amount (often GBP 1 to GBP 100) is issued and paid up, in any currency.
- Setup time
- Incorporation usually takes about 3 to 5 business days once KYC on the owners clears. Opening a bank account is the slow part and can add several weeks.
- Remote setup
- Yes, entirely remote with no visit, handled through a licensed Gibraltar corporate service provider who files with Companies House Gibraltar and runs KYC. The hard part is banking, not the filing.
- Director / residency
- No residency requirement for directors or shareholders (any nationality, anywhere); a minimum of one director and one shareholder is needed. The company must keep a Gibraltar registered office and a company secretary, usually supplied by the local agent.
- Banking options
- Local banks and international bank or payment providers apply their own KYC and eligibility rules, particularly for non-residents and regulated or higher-risk activities. If considering Wise, Revolut Business or Airwallex, confirm whether they support the Gibraltar legal form, ownership, residence and activity. Their products do not all share one EMI classification: check the contracting entity, licence and applicable safeguarding or deposit protection. Approval and onboarding time are separate from incorporation.
- Our formation service
- from around ā¬100 to ā¬200 (estimated). You get a fixed quote in your free plan before you commit.
Gibraltar is a British Overseas Territory under UK sovereignty, NOT a member of the EU (it left with the UK at Brexit). A UK-EU treaty on Gibraltar was agreed in 2025 for Schengen-style border fluidity, but it does not make Gibraltar part of the EU. It uses English common law and the Gibraltar pound, and is a leading hub for online gaming, crypto and insurance.
How to register a company in Gibraltar
Step by step, this is how a Gibraltar formation actually runs:
- Engage a local provider. A licensed Gibraltar corporate services firm prepares the file and runs KYC; founders do not appear in person.
- Name clearance. Companies House Gibraltar approves the name quickly.
- File the incorporation. Registration completes in about 3 to 5 business days, faster with expedited service.
- Registered office and secretary. The provider supplies the registered office and company secretary, both required.
- Banking. Local banking is the hard part: expect strict KYC and slow onboarding, with EMIs as the common workaround.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Gibraltar costs
Official fees are around GBP 100 for standard incorporation, with provider packages commonly GBP 1,000 to 2,500 and annual service around GBP 1,000 to 2,500 on top. The annual return fee is small. Factor banking workarounds into the plan more than the fees.
Plan your Gibraltar company formation
Tell us where you live and what you are building. Our formation service fee is from around ā¬100 to ā¬200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Gibraltar
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Gibraltar. The director and residency information above identifies the main formation conditions to review.
Gibraltar fits online gaming, insurance and crypto-adjacent firms working under its licensing regimes, plus UK-facing structures that value the common-law system. Since Brexit it has no EU market access, and banking friction makes it a specialist choice.
After registration: what Gibraltar expects each year
An annual return and accounts appropriate to company size go to Companies House Gibraltar (small companies file abridged balance sheets). Corporate tax applies on Gibraltar-source profits, and economic-substance expectations have tightened. The secretary and registered office renew yearly through the provider.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Gibraltar and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. Gibraltar is outside the EU, so forming a company there does not make it an EU company or guarantee access to the proposed regime. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Topics checked
These dates apply to the named topics. Other figures and indicative service prices have separate review needs.
Reference links
Frequently asked questions
Can a foreigner open a company in Gibraltar?
No residency requirement for directors or shareholders (any nationality, anywhere); a minimum of one director and one shareholder is needed. The company must keep a Gibraltar registered office and a company secretary, usually supplied by the local agent.
How long does company formation in Gibraltar take?
Incorporation usually takes about 3 to 5 business days once KYC on the owners clears. Opening a bank account is the slow part and can add several weeks.
What corporate tax does a company in Gibraltar pay?
The headline summary is 15%, with standard VAT of No VAT. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Gibraltar remotely?
Yes, entirely remote with no visit, handled through a licensed Gibraltar corporate service provider who files with Companies House Gibraltar and runs KYC. The hard part is banking, not the filing.
What does it cost to form a company in Gibraltar?
Official fees are around GBP 100 for standard incorporation, with provider packages commonly GBP 1,000 to 2,500 and annual service around GBP 1,000 to 2,500 on top. Our formation service fee is from around ā¬100 to ā¬200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.