Europe · Company formation
Company formation in Gibraltar
Holding companies and e-gaming or crypto and DLT operators looking for territorial tax and no VAT.
At a glance
- Entity
- Private company limited by shares (Ltd)
- Corporate tax
- 15% on income accrued in or derived from Gibraltar (territorial system); raised from 12.5% in 2024. 20% for utilities, energy and dominant-position firms. No VAT.
- Incorporation time
- ~3 working days standard; same-day (24h) available for an added government fee.
- Minimum capital
- None prescribed; typically GBP 100 nominal (GBP 1 possible).
- Resident director
- Not required — director may be non-resident. A Gibraltar registered office via a licensed service provider is mandatory.
- Audit
- Small-company audit exemption available; statutory audit otherwise required.
- Remote set-up
- Yes — fully remote via a licensed registered agent (KYC by e-signature/courier).
- Government fee
- GBP 100 (Companies House incorporation, any share capital), plus GBP 10 capital stamp duty; same-day GBP 200, two-hour GBP 500. As of 2026.
- Best for
- Holding companies and e-gaming or crypto and DLT operators looking for territorial tax and no VAT.
The process
- Check and reserve the company name at Companies House Gibraltar.
- Appoint a licensed registered agent and Gibraltar registered office; complete KYC/UBO due diligence.
- Prepare and sign the Memorandum and Articles of Association and set the nominal share capital.
- File incorporation documents and pay the GBP 100 fee; receive the Certificate of Incorporation (~3 working days).
- Register with the Income Tax Office for corporation tax (no VAT registration — Gibraltar has none).
- Open a corporate bank or EMI account (KYC-heavy; allow extra time).
What can go wrong
- Territorial relief hinges on management and control: to keep non-Gibraltar income outside charge, board decisions must genuinely be taken in Gibraltar — mailbox-only structures are challengeable.
- Banking is the practical bottleneck: Gibraltar's e-gaming and crypto profile makes EU/UK bank onboarding slow and selective, and many structures fall back on EMIs or specialist providers.
- CFC exposure at home: a low-substance holding company may be attributed to the founder's home jurisdiction under controlled-foreign-company rules, so 15% is not automatically the effective rate.
- Large groups (EUR 750m+ turnover) fall within the OECD Pillar Two / Global Minimum Tax Act 2024 (QDMTT and IIR), adding a 15% floor and extra filings.
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Form a company in Gibraltar?
One named person on the file, an honest read on tax and substance, and a fixed quote before you commit.