Gibraltar Company Registration | Set Up a Company in Gibraltar (Private Limited Company)
Set up a company in Gibraltar
Planning Gibraltar company registration and looking to set up a company in Gibraltar? Gibraltar is a British Overseas Territory at the southern tip of the Iberian Peninsula and follows English common law. Foreign founders most often set up a private company limited by shares, registered with Companies House Gibraltar. The incorporation fee is £100 and capital duty is £10. Foreign founders can hold 100% of the shares, and the company needs at least 1 director and a company secretary.
Gibraltar is not a zero-tax offshore jurisdiction. The corporate tax rate has been 15% since July 1, 2024, but the system is territorial: only income arising in Gibraltar is taxed, there is no capital gains tax and there is no VAT. Gibraltar is known for financial services, insurance, online gaming and fintech, and regulated activities need a separate license from the regulator. NSS Group (戰國策集團) offers a one-stop service to set up a Gibraltar company, from entity and tax assessment, working with local licensed providers, documents and due diligence to Companies House registration and annual filings, helping businesses expand into Europe and English-speaking markets.
Only income arising in Gibraltar is taxed, and there is no capital gains tax
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Our team supports you at every step so your company registration is completed smoothly.
A streamlined registration process gets your company set up quickly so you can act on business opportunities
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Gibraltar’s defining feature is its territorial tax system. Under section 74 of the Income Tax Act, a company is taxed only on income accrued in and derived from Gibraltar, judged by where the profit-generating activities take place. The corporate tax rate has been 15% since July 1, 2024. However, activities that require a license and regulation in Gibraltar are treated as carried out there, and royalties received by a Gibraltar company and inter-company interest above £100,000 a year are also treated as local income. So you cannot plan on the basis that non-resident companies are always tax-free.
As a British Overseas Territory, Gibraltar has a legal system based on English common law that is mature and predictable. Financial services are regulated by the Gibraltar Financial Services Commission (GFSC), and corporate services such as providing a registered office are also regulated, so they must be handled by a licensed provider.
Setting up a company in Gibraltar follows a clear, efficient process with a strong focus on compliance. Under the Companies Act 2014, a company files its memorandum and articles and a notice of registered office with Companies House Gibraltar. In practice, a local licensed trust and company service provider (TCSP) usually files on your behalf.
NSS Group helps you assess whether the entity type and tax position suit you, works with a local licensed provider, prepares due diligence and constitutional documents, and plans annual filings, tax returns and bank account opening after setup, so your Gibraltar company stays clear and compliant from setup to operation.
First, submit your proposed company name to Companies House for checking. The name must be unique, and sensitive words such as “bank” or “insurance” need the relevant approval or license first. A private limited company name ends with “Limited” or “Ltd”.
A private company needs at least 1 director and a company secretary, and a sole director cannot also be the secretary. Director and secretary details must be filed within 14 days of the first appointment. The company must have a registered office in Gibraltar. Providing a registered office is a regulated activity under the Financial Services Act 2019, so it must come from a licensed provider.
Under strict anti-money laundering rules, you need to provide detailed proof of identity (such as notarized passport copies) and proof of address (such as a recent utility bill) for all ultimate beneficial owners, shareholders and directors.
The Memorandum and Articles of Association are the company’s core legal documents. They set out the share capital, the powers of shareholders and directors and the governance rules, and are usually drafted to your needs by the licensed provider you appoint.
Once signed, the documents are filed with Companies House Gibraltar, with the £100 incorporation fee and £10 capital duty (you can pay an extra £200 for same-day service or £500 for 2-hour service). After registration, the company is automatically registered with the Income Tax Office, and you then open a bank account to suit your business.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Gibraltar bank account options
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.
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- Company name search and registration
- Preparation and filing of registration documents
- Drafting of governing documents
- Registration certificate and company documents
- Registered address service for the first year
The actual cost depends on the company type, share structure and any extra services. Our quotes are transparent, with no hidden fees.
Companies House government fees are extra: £100 for incorporation, £10 capital duty and £103 for each annual return. See the fee breakdown below.
Gibraltar company formation cost: Companies House fee breakdown
A Gibraltar company is registered with Companies House Gibraltar and formed under the Companies Act 2014. The most common entity is the private company limited by shares. The government fees are listed below so you can check quotes line by line.
| Item | Government fee | Notes |
|---|---|---|
| Company incorporation | £100 | Regardless of share capital. |
| Capital duty | £10 | Paid to Companies House at incorporation and on capital increases. |
| Same-day / 2-hour express service | £200 / £500 | Optional; documents must be filed before the cut-off time. |
| Annual return (within 30 days) | £103 | £257.50 in the first year late, rising each year. |
| Filing financial statements | £26 | Additional fees apply for late filing. |
| Change of director or secretary details, or of registered office | £26 each | Must be filed within the set deadline. |
| Registered office, company secretary, accounting and agent services | Quoted case by case; NSS Group gives a written quote after a free assessment | |
Fees follow Companies House Gibraltar Guidance Note 19, Table of Fees (updated August 2025), checked October 2026. The latest official notices prevail.
Gibraltar company tax: 15% corporate tax and the territorial system
Gibraltar companies are taxed by the Income Tax Office under a territorial system: a company is taxed only on income accrued in and derived from Gibraltar, judged by where the profit-generating activities take place.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | 15% (from July 1, 2024) | 12.5% from August 2021; 20% for utilities and companies with a dominant market position. |
| Source of income test | Where the profit-generating activities take place | Under section 74 of the Income Tax Act; activities that require a license and regulation in Gibraltar are treated as carried out in Gibraltar. |
| Interest and royalties | Treated as local income when received by a Gibraltar company | Inter-company interest above £100,000 a year is taxable; royalties are treated as local income wherever the licensee is. |
| Capital gains | No capital gains tax | According to the Income Tax Office. |
| VAT | No VAT system | Gibraltar is outside the common customs union, and according to the government it does not need to apply VAT. |
| Annual filing | Within 9 months after the end of the accounting period month | The company is registered for tax automatically after incorporation, files the CT1 return and financial statements, and makes payments on account. |
Rates follow the HM Government of Gibraltar Income Tax Office Corporate page and its guidance on the source of income. Whether your income counts as local income should be assessed by a Gibraltar tax adviser based on your actual business.
Private limited company or branch? Gibraltar entity types compared
Foreign businesses setting up in Gibraltar usually compare a private company limited by shares (Ltd) with a place of business or branch of the foreign company registered in Gibraltar under Part XII or Part XIV of the Companies Act.
| Item | Private company limited by shares (Ltd) | Branch of a foreign company |
|---|---|---|
| Legal status | Gibraltar legal entity; shareholders have limited liability | Not a separate legal entity; the parent company is liable |
| Directors and secretary | At least 1 director and a company secretary; a sole director cannot also be the secretary | Registered within 1 month of starting business, with a list of directors and at least 1 person resident in Gibraltar authorized to accept documents |
| Registered office | Must be in Gibraltar, provided by a licensed provider | The place of business in Gibraltar must be filed |
| Government setup fee | £100 plus £10 capital duty | Part XII registration fee £100 |
| Typical use | Holding, trading, online services, regulated industries | The parent company operating directly in Gibraltar |
These are general principles. Choose based on your shareholder structure, business activities and licensing needs.
What foreign founders should know before setting up a company in Gibraltar
- Not a zero-tax offshore jurisdiction: Gibraltar corporate tax is 15%. Only local income is taxed, but interest, royalties and regulated activities have specific rules that treat them as local income, so you cannot plan on the basis that non-resident companies are always tax-free.
- Directors, secretary and registered office: a private company needs at least 1 director and a company secretary, and must have a registered office in Gibraltar. Providing a registered office is a regulated activity under the Financial Services Act 2019, so you must use a licensed provider.
- Annual obligations: each year the company files an annual return and financial statements with Companies House and a tax return with the Income Tax Office. Late filing brings additional fees or surcharges.
- Bank account: banks review KYC, business substance and source of funds strictly, so plan how you will receive payments and which bank to use before setup.
- Home-country tax: shareholders should assess their home country's controlled foreign company (CFC) rules and the tax on dividend repatriation and transfer pricing, and keep proof of tax paid in Gibraltar.
- Home-country investment rules: check whether your home country requires approval or reporting for outbound investment before investing in a Gibraltar company.
Further reading
Sources: Companies House Gibraltar: Table of Fees; Companies House Gibraltar: Directors and Secretaries; Companies House Gibraltar: Registered Office; Companies House Gibraltar: Foreign Companies; HM Government of Gibraltar Income Tax Office: Corporate; Income Tax Office: Guidance Notes on Accrued and Derived; HM Government of Gibraltar Income Tax Office. The latest official notices prevail. This page is general information and is not legal or tax advice.
How long does Gibraltar company registration take?
What documents do I need to set up a company in Gibraltar?
To set up a Gibraltar company, you usually need to prepare the following:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. Gibraltar company name, entity type and registered office arrangements
- 4. A description of the business model, main trading regions and source of funds
- 5. Shareholding percentages, director appointments, KYC and required authorization documents
Do I need to travel to Gibraltar to set up a company?
Most of the Gibraltar company setup process can be completed through remote document preparation, signing under authorization and help from a local agent, so you do not have to be there in person throughout. However, bank account opening, identity checks, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person or by video, or to provide extra documents. We confirm the requirements in advance and help with the arrangements.
What tax and filing obligations does a Gibraltar company have?
- 1. Corporate income tax (15%, only on income arising in Gibraltar; Gibraltar has no VAT)
- 2. Annual filings, company registration upkeep, registered agent or secretarial services
- 3. Bookkeeping records, filing of financial statements, audit and beneficial ownership record upkeep
What businesses or structures suit a Gibraltar company?
Who can help me register a company in Gibraltar?
NSS Group (go.ai.com.tw) can help. We provide one-stop support from pre-setup assessment to post-incorporation maintenance for Gibraltar companies, reducing the uncertainty of cross-border setup and compliance.
Our main services include:
- 1. Gibraltar entity type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website build, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
Based on your industry, customer locations, banking needs and tax planning, we arrange Gibraltar company setup, maintenance and ongoing operational support, so you can focus on developing your market.