GI · N 36°08′ · W 5°21′
Gibraltar
Built on common-law principles and sterling, Gibraltar suits international services, holding and trading operated with local compliance. Incorporation is fast, but local licensing, tax filings and public registers must be observed.
Key points on one page.
- Tax
- CIT 15%; certain utilities and telecoms 20%; 15% global minimum tax may apply to large groups
- Shareholders and directors
- Min. 1 shareholder, 1 director and 1 secretary; no resident director required; sole director cannot be secretary
- Share capital
- No statutory minimum; each subscriber takes at least 1 share and paid or unpaid amounts are stated on filing
- Local requirements
- Gibraltar registered office required; local business generally needs an OFT licence, with separate authorisation for regulated activity
- Annual maintenance
- Annual return and accounts; accounts generally within 12 months of year end and tax return within 9 months after period end
- Incorporation timeline
- Normally about 3 business days; 24-hour urgent incorporation is available where documents are complete
- Public disclosure
- Company files and director/shareholder details are public; UBO data are searchable, subject to statutory exceptions
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01HM Government of Gibraltar — Companies
- 02Companies House Gibraltar — Guidance Note 10
- 03Gibraltar Income Tax Office — Corporate
- 04Companies House Gibraltar — Guidance Note 25
- 05Companies House Gibraltar — e-Registry and Guidance Note 5
- 06HM Government of Gibraltar — Ultimate Beneficial Ownership Register
- 07Office of Fair Trading — Business Licensing Requirements
- 08PwC Worldwide Tax Summaries — Gibraltar corporate income taxes
02 · Advantages
Why Gibraltar
- 01Overseas individuals or corporates may hold shares; no statutory resident-director requirement
- 0215% corporate income tax and no capital gains tax
- 03Sterling-denominated environment with established professional services
03 · Requirements
Formation requirements
- Provide identity and residential-address information for shareholders, directors, secretary and UBOs
- Use a Gibraltar registered office, commonly provided by a licensed corporate service provider
- Sensitive names and regulated financial or gambling activity require prior consent or authorisation
04 · Compliance
Annual compliance
- File the annual return within 30 days of its return date; report director or secretary changes within 14 days
- File accounts according to company size; auditors are generally appointed, with possible small-company exemptions
- File and pay tax on time; renew the business licence annually where conducting local business
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Gibraltar company.
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An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。