Why Choose Gibraltar for Company Formation?
Gibraltar is a British Overseas Territory and a leading jurisdiction for gaming, crypto and distributed ledger technology, holding, and e-commerce structures, combining a territorial tax basis with English common law. It offers clear advantages for international businesses:
Competitive Corporate Tax. A 15% corporate income tax rate on a territorial basis, charged on income accrued in and derived from Gibraltar
No VAT. Gibraltar levies no value-added tax, which simplifies compliance for digital, e-commerce, and international service businesses
No Capital Gains Tax. No capital gains tax, inheritance tax, or wealth tax, which suits investment and holding structures
Established Gaming Hub. A long-standing and respected licensing centre for online gaming and igaming operators
DLT Regulatory Framework. One of the first jurisdictions to introduce a dedicated distributed ledger technology framework for crypto and blockchain firms
English Common Law. A legal system based on English common law, with English as the language of business
100% Foreign Ownership. No local shareholder requirement; the company can be wholly foreign owned
No Minimum Capital. A private company limited by shares can be formed with nominal share capital
Gibraltar Company Types
Private Company Limited by Shares
- Min. capital
- No minimum
- Shareholders
- 1-50
- Best for
- Most gaming, crypto, holding, and SME structures
Company Limited by Guarantee
- Min. capital
- No share capital
- Shareholders
- Members (guarantee)
- Best for
- Non-profit and member-based organisations
Protected Cell Company
- Min. capital
- No minimum
- Shareholders
- 1 minimum
- Best for
- Insurance and fund structures with ring-fenced cells
Branch of a Foreign Company
- Min. capital
- None required
- Shareholders
- Parent-owned
- Best for
- Foreign companies establishing a Gibraltar presence
Common Uses for Gibraltar Companies
Online Gaming and Igaming
Gibraltar is a long-established licensing centre for online gaming operators, who apply separately to the Gibraltar gaming regulator for a remote gambling licence.
Crypto and DLT
Firms that store or transmit value belonging to others using distributed ledger technology can apply to the GFSC under its DLT regulatory framework, which has operated since 2018.
Holding Companies
With no capital gains tax and a territorial tax basis, Gibraltar is used for investment and group holding structures.
E-Commerce and Services
The absence of VAT and an English common law framework make Gibraltar attractive for e-commerce, digital, and international service businesses.
Note: Costs are indicative and may change with your requirements and regulations. Contact us for a tailored quote.
