Company formation in Gibraltar
Gibraltar built a regulatory reputation on two industries that most jurisdictions avoid: online gambling and distributed ledger technology. If you want a credible licence rather than a cheap one, it belongs on your shortlist.
Corporate tax
12.5%
Formation time
About 7 days
Key frameworks
Gambling Act · DLT
Regulator
GFSC · Licensing Authority
Tax position
Gibraltar charges corporate tax on income accrued in and derived from Gibraltar, at 12.5% (15% for utilities and certain sectors). There is no VAT, no capital gains tax, no wealth tax and no withholding tax on dividends. Gaming duty and licence fees are separate and fixed by category.
Incorporation requirements
- Private company limited by shares registered with Companies House Gibraltar.
- Minimum one director and one shareholder; no residency requirement to incorporate.
- Registered office in Gibraltar and a local company secretary in practice.
- Annual accounts filed; audit thresholds depend on size and regulated status.
- Licensed activity requires management and control genuinely in Gibraltar.
Gambling and DLT licensing
Remote gambling licences are issued by the Gibraltar Licensing Authority to operators with a demonstrable track record, adequate capital and local presence — it is a deliberately small, vetted community rather than a volume regime. The DLT provider framework, supervised by the GFSC, licenses firms storing or transmitting value belonging to others using distributed ledger technology and is respected by banks and institutional counterparties.
Both routes require real substance: a Gibraltar office, resident key function holders and locally taken decisions. Budget for that from the outset.
Company formation, banking and licensing handled together
We form the entity, prepare the due-diligence file the way an onboarding committee reads it, and take the licence application through to grant where one is required. Ownership chart, licence scope, AML/KYC policy and expected flows by corridor are prepared before any bank sees the file.
Frequently asked questions
Is Gibraltar in the EU?
No. Gibraltar left the EU with the United Kingdom, so EU passporting is not available. It remains a well-regarded British Overseas Territory with its own financial services regime.
How long does a Gibraltar gambling licence take?
Expect several months. The Licensing Authority reviews track record, funding, technical systems and local substance before granting, and applications without an operating history are rarely successful.
Can I bank a Gibraltar company?
Yes. Local and EU institutions serve gaming and DLT firms, and a licensed Gibraltar entity with a prepared due-diligence file is materially easier to onboard than an unlicensed offshore company.
Considering Gibraltar for your structure?
We will confirm in writing whether it fits your regulator and your banks. Reply within 2 hours.
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