Company Formation in Gibraltar
Gibraltar has over 30,000 registered companies, making it one of Europe's most popular jurisdictions for business incorporation. The process typically takes 3–5 working days and can be completed entirely remotely. Companies benefit from a 15% corporate tax rate on Gibraltar-sourced income, with no VAT, no capital gains tax, and no withholding tax on dividends.
Types of Companies
Private Limited Company (Ltd)
The most common structure. Requires a minimum of one director (any nationality, no residency requirement) and one shareholder. There is no minimum share capital requirement, though most companies are formed with nominal capital of £100.
Shareholders have limited liability protection, meaning personal assets are separate from the company's obligations.
Limited Liability Partnership (LLP)
Suitable for professional services firms (lawyers, accountants, consultants). Combines partnership flexibility with limited liability. Requires at least two designated members.
Branch of a Foreign Company
Overseas companies can register a Gibraltar branch without forming a separate legal entity. The branch is subject to the same filing and compliance requirements as a local company.
How to Register a Company
Choose Your Company Name
Check name availability with the Gibraltar Companies Registry. Names must not be identical or too similar to existing registered companies. You can reserve a name before filing.
Prepare Incorporation Documents
You'll need a Memorandum of Association (setting out the company's objects) and Articles of Association (governing internal management). Most incorporators use standard-form templates. ID and proof of address (dated within 90 days) are required for all shareholders, directors, and ultimate beneficial owners.
Appoint Directors & Secretary
At least one director is required. Directors can be of any nationality and do not need to be resident in Gibraltar. A company secretary must also be appointed — this can be a corporate secretary service provider.
Secure a Registered Office
All Gibraltar companies must have a registered office address in Gibraltar. Corporate service providers offer registered office packages from approximately £200–£500 per year.
Submit to Companies House
File documents with the Gibraltar Companies Registry. Standard processing takes 3–5 working days. The entire process can be completed remotely without travel to Gibraltar, though document notarisation is required. End-to-end, expect 1–2 weeks for a standard structure.
Register for Tax & Open a Bank Account
Register with the Income Tax Office. All companies must file an annual tax return. The corporate tax rate is 15%. Gibraltar has several banks including NatWest Gibraltar, Jyske Bank, and Trusted Novus Bank. See our Tax Guide for full details.
Typical Costs
First Year Setup
Annual Running Costs
Costs are approximate and vary depending on your structure and service provider. Late filing penalties were increased significantly in January 2025, ranging from £100 to £5,000 depending on company size.
Ready to Get Started?
Explore our tax guide or get a personalised relocation assessment if you're planning to move to Gibraltar alongside your business.