Updated 13.08.2026

Company registration · Gibraltar

Company registration in Gibraltarterritorial taxation with no VAT

English law, no value added tax and a territorial basis of taxation. The jurisdiction is strong in gaming and insurance licensing, but it expects a real presence.

Select a structure
BRIDGES GLOBALCorporate

Launch package

What the base package covers

  1. 01Name check and preparation of the constitution
  2. 02Incorporation with the registry
  3. 03Registered office and secretary for the first year
  4. 04Full set of corporate documents
  5. 05Tax registration
  6. 06A calendar of obligations for the year ahead

and 3 more documents

Incorporation with the registry5-10 days
BRIDGES feefrom $2 400
There is no value added taxNo VAT
A framework counterparties understandEnglish law

The actual timing, cost and tax treatment depend on the corporate form, the activity and the structure of the company. Government fees are paid separately at the official tariffs.

Quick selection

Find the right structure

Where will the clients be?

What will the company do?

What do you need?

How many owners?

Reply within one business day

Fit

Who Gibraltar suits

Works when
  • Gaming operators licensed by the local regulator
  • Insurance and reinsurance structures
  • Holdings with income arising outside the territory
  • Financial technology projects, including digital assets
  • Businesses that want English law without VAT
Does not work when
  • A company with no presence: banks require an office and staff
  • You need access to the EU market and EU VAT
  • Minimum budget: licences and upkeep are expensive
  • You are counting on anonymity: directors are on the register

Company types

What company you can open in Gibraltar

The private company limited by shares is the main form, on the English model.

Private Company Limited by SharesLtd — the main form

A company with limited liability and a nominal share capital.

For whom
Holdings, services, licensed activities.
Advantage
English law, no VAT and a flexible constitution.
Limit
A local secretary and registered office are required.
Licensed companygaming, insurance, financial

A company holding an authorisation from the Gibraltar regulator.

For whom
Gaming operators, insurers, fintech.
Advantage
A respected sector licence and a specialist regulator.
Limit
Substantial capital, personnel and office requirements.
Holding companyLtd in a holding role

A structure for owning shares and assets.

For whom
Groups with assets outside the territory.
Advantage
Territorial basis: income arising elsewhere is outside the charge.
Limit
The source of income must be evidenced.

Every company needs a registered office and a secretary on the territory. Licensed activity requires genuine presence: an office, management and staff.

Comparison

Gibraltar or Malta

Two jurisdictions with strong gaming regulation and different market access.

GibraltarMalta
Corporate taxterritorial basis35% with a shareholder refund
VATnone18%
EU membershipnoyes
Gaming licencesrespected, selectiverecognised across the EU
Presenceoffice and staff required for a licencerequired for regulated activity
LanguageEnglishEnglish
Who it suits bettergaming and insurance without VATstructures inside the EU with EU VAT

Gibraltar wins on the absence of VAT and territorial tax; Malta wins on access to the European market. It depends on where the customers are.

Where to register

What shapes the structure in Gibraltar

The key questions are the source of income and whether a licence is needed.

What we check

  • Where the income accrues: in Gibraltar or outside it
  • Whether a regulator licence is required
  • Whether an office and hiring are planned
  • Who will act as director and where they are resident
  • Which bank is prepared to work with the profile
  • Whether there are clients in the European Union
  • How the source of income is evidenced
  • Whether digital asset activity is planned
  • Whether certificates and apostille will be needed
  • The upkeep budget for the next three years

The territorial basis does not produce an automatic zero. Where the activity is genuinely carried on in Gibraltar, the income is taxed. The position is supported with documents.

Licensing

Activities and licences

The territory is known for sector regulation: gaming, insurance and financial services.

Holding and ownership

No licence required; the source of income is examined.

Gaming

Licensed by the specialist authority; the selection is strict and presence is required.

Insurance

Licences for insurers and reinsurers.

Financial services

Regulated by the financial services commission.

Digital assets

A licensing framework applies to distributed ledger technology providers.

Trade and services

Possible; taxation depends on where the income arises.

What sets the licence

  • Whether a regulator licence is required
  • Where the income accrues
  • Whether an office and staff are planned
  • Whether certificates are needed for the bank
  • Whether there are EU clients
  • Expected turnover

Prices

Three ways to launch

The scope is built from real scenarios. The amount depends on whether a licence and presence are involved.

Company

from $2 400

A structure for ownership and contracts

5-10 days

Included

  • Name check and preparation of the constitution
  • Incorporation with the registry
  • Registered office and secretary for the first year
  • Full set of corporate documents
  • Tax registration
  • A calendar of obligations for the year ahead

Government fees, paid separately

  • Registry and annual fees

Not included

  • A regulator licence
  • The bank account — handled as a separate stage
Turnkey with a licence

by project

A gaming, insurance or financial project

from 4 months

Included

  • Everything in the Company and account package
  • Preparation of the regulator application
  • Office and hiring for the presence requirements
  • Bookkeeping, reporting and audit
  • Support with the regulator throughout
  • Annual support of the structure

Government fees, paid separately

  • Regulator fees
  • Office rent
  • Audit fees

Registry fees, regulator fees and bank tariffs appear as separate lines in the quote. Licensing projects are priced individually.

Estimate

Preliminary quote

Seven questions about the activity, the source of income, the licence and banking. A preliminary budget in return.

The range is indicative: licensing projects are priced separately.

Add-ons

Add-ons for any package

Switched on as the task requires.

Regulator licence

Support with the application and the regulator relationship.

Office and staff

Premises and hiring for the presence requirements.

Bookkeeping and audit

Accounting, reporting and audit above the thresholds.

Certificates and apostille

Documents for banks and transactions.

Tax position

Preparation of the case on the source of income.

Account for the structure

Selection of a bank or a payment institution.

Changes to the company

Director, shareholder and capital changes.

Liquidation

Proper closure of the company.

Banking

The bank account after incorporation

Gibraltar banks are selective and expect a clear business and a genuine presence.

01
What the bank looks at

The activity, the counterparties, turnover, the origin of capital and the connection to the territory.

02
Which documents are needed

The corporate set with certificates, beneficiary profiles and contracts.

03
Where the account is opened

On the territory or in other jurisdictions that work with international structures.

04
What we do

We prepare the file, choose the institution and run the submission through to the result.

The account is the hardest part of the project. Without presence and a comprehensible business the bank will refuse, and we say so before incorporation.

Tax

Taxes: the territorial basis

Income accrued in or derived from Gibraltar is taxed; there is no value added tax.

01
Corporate income tax

Applies to income accrued in or derived from Gibraltar.

02
Income from outside the territory

Outside the charge where the structure is correct; the position is evidenced with documents.

03
VAT

Not levied — one of the key differences from EU jurisdictions.

04
Reporting

Annual accounts and a tax return are mandatory.

05
Audit

Required above the statutory thresholds and for licensed companies.

06
Obligations at home

Owning the company may create obligations in the beneficiary country of residence.

Verified on 13 August 2026. This is not tax advice: the position on the source of income is assessed individually.

Documents

What we need from you

The set is collected remotely; documents are in English.

  1. 01Passport with a certified copy
  2. 02Proof of residential address
  3. 03Bank or professional reference
  4. 04Description of the activity and source of income
  5. 05Evidence of the source of funds

For licensed activity the regulator will request a business plan, a description of systems and details of the responsible managers.

Annual administration

What we handle every year

Upkeep depends on whether there is a licence and staff.

Annual registry fees

Paid within the prescribed deadline.

Registered office and secretary

Mandatory requirements, renewed annually.

Annual accounts

Prepared and filed with the registry.

Tax return

Filed with the position on the source of income.

Audit

Above the thresholds and for licensed companies.

Regulator obligations

Regular reporting and confirmation of presence for licence holders.

Office and staff

An ongoing cost where the activity is licensed.

Bank compliance

Periodic requests from the bank.

Cost of ownership

The cost of the company over three years

A company is not a one-off payment for incorporation: the annual items below repeat every year. We count ownership, not entry.

Year 1
  • Registration and corporate documents
  • Annual registry fees
  • Registered office and secretary
  • Annual accounts
  • Tax return
  • Audit
  • Regulator obligations
  • Office and staff
  • Bank compliance
Year 2
  • Annual registry fees
  • Registered office and secretary
  • Annual accounts
  • Tax return
  • Audit
  • Regulator obligations
  • Office and staff
  • Bank compliance
Year 3
  • Annual registry fees
  • Registered office and secretary
  • Annual accounts
  • Tax return
  • Audit
  • Regulator obligations
  • Office and staff
  • Bank compliance

What falls into each year depends on the corporate form, the activity and the requirements of the bank and the regulator. The three-year calculation comes together with the incorporation quote — before the engagement.

Process

How the work runs

Timelines are split by who is responsible.

01
Consultation and structure

Activity, source of income, licence, banking.

One meeting
02
Quote and contract

We fix the scope of work and the amount.

1-2 days
03
Compliance and documents

Provider verification, collection of the set and certifications.

3-7 days
04
Incorporation

Filing with the registry and issue of the documents.

5-10 days
05
Licence where required

Preparation and submission of the regulator application.

from 4 months
06
Account and launch

Bank file, submission and account opening.

The bank sets the timing

The outcome is a structure under English law: a company with full documents, a licence where required, an account and reporting in place.

Scenarios

A company for a specific task

The structure follows the client task and the banking model, not the name of the jurisdiction.

Asset ownership

BusinessShares, properties and other assets under one company.

DirectionAn international company as the holder of the asset.

BankingThe account is opened with a bank or a payment institution by profile.

Holding

BusinessHolding shares in the operating companies of the group.

DirectionA holding structure without operating activity.

BankingThe bank looks at the group as a whole and at the source of capital.

SPV for a project

BusinessSeparating one project or investment.

DirectionA dedicated company for the project and its life span.

BankingAn account for settlements on the project.

International settlements

BusinessPayments with counterparties in different countries.

DirectionA company with real activity and contracts that can be evidenced.

BankingThe main work is the banking profile, not the incorporation itself.

A scenario does not assign a corporate form automatically: the actual form, licence and bank are checked against the current requirements for your activity.

Why BRIDGES

Who runs the incorporation and what we answer for

The difference shows in how the work is run, not in the promises.

We test the source of income

The territorial basis is not automatic: we look at where the activity is genuinely carried on.

We are honest about licences

Gaming and financial licences require presence and capital. We state the timeline and budget upfront.

Banking assessed early

We evaluate the profile before incorporation and do not lead you where no account will open.

A full budget before the contract

Office, secretary, reporting and audit — three years ahead.

We run the annual cycle

Reporting, renewals and changes stay with us.

We do not sell anonymity

Director information is available and the bank knows the beneficial owner.

FAQ

Questions and answers

Tax applies to income accrued in or derived from Gibraltar. Income arising outside the territory is outside the charge where the structure is correct.

No, Gibraltar has no value added tax.

No. For EU VAT and the single market you need a company inside the Union.

5-10 days after compliance. Licensing projects take four months or more.

An ordinary company needs a registered office and a secretary. Licensed activity requires a real office with staff.

It is the hardest part. Banks are selective and require presence and a comprehensible business.

Yes, it is one of the sector’s principal jurisdictions, though the regulator is demanding.

Director information is available; beneficial ownership data is held in the prescribed manner and available to the competent authorities.

Calculation

Get the structure and a full quote before incorporation

Tell us what the company will do, where the income arises and whether a licence is needed. We will assess the tax position, the presence requirements and prepare the launch and upkeep budget.

The structure, budget and scope are fixed after the business and the owners are reviewed. Account opening and registration decisions are taken by banks and state authorities.

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