Key Facts
| Official Name | Gibraltar |
| Capital | Gibraltar |
| Currency | Gibraltar Pound (GIP), pegged to GBP |
| Official Language | English |
| Political Status | British Overseas Territory |
| EU Membership | No (post-Brexit) |
| Schengen Area | Yes (via agreement with the EU) |
| Legal System | Common Law (UK-based legal system) |
Company Structure and Basic Parameters
| Legal form | Gibraltar Limited Company (LTD) |
| Minimum Share Capital | Not required |
| Shareholders / Directors | Min. 1, no nationality restrictions |
| Bearer Shares | Prohibited |
| Public UBO Register | Yes (partial public access) |
| Nominee Services | Permitted and commonly used |
Gibraltar Tax System
Corporate Income Tax
- 0% for profits earned outside Gibraltar
- 15% for profits arising in Gibraltar
- Tax applies to income from local activity (office, employees, servers)
Other Taxes
| Tax Type | Rate / Status |
|---|---|
| VAT | Not implemented |
| Capital Gains Tax | Not applicable |
| Property Tax | Not applicable |
| Inheritance Tax | Not applicable |
| Dividend Tax | 0% |
| Personal Income Tax | 25–29% depending on regime |
Note: All companies must file an annual tax return, even if no profit is reported.
Compliance and Reporting Obligations
- Accounting: mandatory bookkeeping
- Tax Return: annual filing required
- TIN Registration: mandatory
- Document Retention: minimum 10 years
- CRS & FATCA: Gibraltar is a participating jurisdiction
- UBO Register: partial public access
Key Advantages of Doing Business in Gibraltar
Main Benefits
- 0% tax on foreign-sourced income
- EU access via Schengen agreement
- Legal stability based on UK Common Law
- Regulated framework for funds and gaming
- Strong reputation (not on OECD or EU blacklists)
Risks / Considerations
- Increased transparency (UBO disclosure)
- Substance required to maintain tax exemption
Common Uses for Gibraltar Entities
- Holding structures
- Investment funds (EIF)
- Online gaming companies (licensed)
- Fintech, e-commerce, SaaS businesses
- Family trusts and asset management
Summary
Gibraltar is an ideal jurisdiction for businesses seeking tax efficiency, legal certainty, and streamlined access to EU markets. However, meeting substance requirements and reporting obligations is crucial for maintaining compliance and tax benefits
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