Incorporate · Europe

Company Formation in Gibraltar

English-law British territory with modest tax and a gaming and crypto framework. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 15% on income accrued in or derived from Gibraltar
VAT / GST: None
Formation: 3-10 days
Foreign ownership: 100% permitted
Tax treaties: 0+
Setup cost: USD 2,500 - 6,000

At a glance

Common entity: Private Company Limited by Shares
Formation time: 3-10 days
Setup cost: USD 2,500 - 6,000
Annual cost: USD 2,500 - 6,000
Foreign ownership: 100% permitted
Tax treaties: 0+

Crypto and blockchainFintechHolding companyTradingE-commerce

Best for

Regulated gaming and crypto (DLT) operators
English-law entity with no VAT
Holding and trading structures

Less ideal for

Founders needing a broad treaty network
Businesses wanting eurozone banking access

Legal and formation

Legal system	Common law (English-derived)
Common entity types	Private Company Limited by Shares
Formation timeline	3-10 days
Minimum capital	None (typically GBP 100 nominal)
Foreign ownership	100% permitted
Minimum shareholders	1
Minimum directors	1
Local presence	Registered office and secretary in Gibraltar required
Public registry	Directors and shareholders on the Companies House register; beneficial owners on a non-public register
Audit	Audit for larger companies; smaller companies may file abridged accounts

Tax profile

Corporate income tax	15% on income accrued in or derived from Gibraltar (raised from 12.5% in 2024)
VAT / GST	None
Withholding, dividends	0%
Withholding, interest	0%
Withholding, royalties	0%
Capital gains	Not taxed
Territorial system	Yes
CFC rules	No
Participation exemption	Not applicable in the usual sense; only Gibraltar-source income is taxed

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in Gibraltar

1
Reserve the company name with Companies House Gibraltar
2
Prepare the memorandum and articles of association
3
Appoint directors, a company secretary and a registered office
4
File incorporation documents and pay the registry fees
5
Complete licensing (for gaming or DLT) and open a corporate bank account

Banking reality

Gibraltar banking is limited and cautious, so account opening can be slow and selective, especially for gaming and crypto activity; many operators combine a local account with EMIs and specialist payment providers.