Core service · Company formation
Gibraltar company formation
A flat 15% corporation tax, zero VAT, no capital gains tax and a British common law system. Octopus gives you a straightforward, fully managed route from incorporation to operational readiness.
Gibraltar is one of Europe's most attractive jurisdictions for business formation. With a flat 15% corporation tax rate, zero VAT, no capital gains tax and a robust English-speaking, British common law legal system, it combines genuine tax efficiency with international regulatory credibility.
Octopus is licensed and regulated by the Gibraltar Financial Services Commission (FSC No. 0827B). We handle the entire process: incorporation, registered office, corporate management, accounting and tax compliance, banking introductions and ongoing support.
Why choose Gibraltar for your company?
Tax efficiency without compromise
Gibraltar levies corporation tax at a flat 15% on profits accrued in and derived from Gibraltar. There is no VAT, no capital gains tax, no wealth tax and no inheritance tax — creating a genuinely competitive total tax position for service, digital and international trading businesses.
British common law and English language
Gibraltar operates under English common law, with all company documentation, government filings and legal proceedings conducted in English — removing the language barriers common in other low-tax European jurisdictions.
Regulatory credibility
Gibraltar is not an offshore tax haven. It is a well-regulated British Overseas Territory, whitelisted by the OECD, with robust anti-money laundering standards — credibility that matters for banking, payment processing and institutional partners.
Strategic location
At the southern tip of the Iberian Peninsula, Gibraltar offers proximity to European markets alongside close ties to the United Kingdom — a well-regulated, English-speaking bridge between the UK and Europe.
Gibraltar's tax advantages at a glance
| Tax | Gibraltar | Notes |
|---|---|---|
| Corporation Tax | 15% | Flat rate on profits accrued in/derived from Gibraltar. Territorial basis. |
| VAT | 0% | Gibraltar has no VAT system. Outside the EU VAT area. |
| Capital Gains Tax | 0% | No capital gains tax on any asset class. |
| Dividend Withholding Tax | 0% | No withholding tax on dividends paid to non-residents. |
| Wealth Tax | 0% | No wealth tax. |
| Inheritance Tax | 0% | No inheritance tax. |
| Stamp Duty | Limited | Applies to certain property transactions only. |
The territorial tax system
Gibraltar operates a territorial tax system, so corporation tax is generally charged only on income accrued in and derived from Gibraltar. Income generated outside Gibraltar may not be subject to Gibraltar taxation, but applying this principle requires careful structuring and professional advice.
Types of Gibraltar company
Gibraltar companies fall into two main categories, both incorporated under the Gibraltar Companies Act 2014.
Resident companies
A resident company is incorporated, based and physically trading in Gibraltar. It must have its own trading address, obtain a trade licence and register with the Department of Employment — suitable for businesses with genuine operational activity in Gibraltar.
Non-resident companies
A non-resident company is legally identical but has no physical trading presence in Gibraltar. It still needs a registered office and the same annual filings, but no trade licence or employment registration — making it simpler and typically cheaper for holding structures and overseas trading operations.
| Factor | Resident | Non-resident |
|---|---|---|
| Physical presence in Gibraltar | Required | Not required |
| Trade licence | Required | Not required |
| Employment registration | Required | Not required |
| Registered office | Required | Required |
| Annual filings | Return, accounts, tax return | Return, accounts, tax return |
| Formation cost | Higher | Lower |
| Ongoing cost | Higher | Lower |
The Gibraltar company formation process
We manage the entire process from initial consultation through to a fully operational company:
- Consultation & structure planning — advising whether a resident or non-resident company suits, plus share structure and governance.
- Name reservation — checking availability against the Gibraltar Companies Register.
- Document preparation — drafting the Memorandum and Articles of Association tailored to your business.
- Incorporation filing — filing with Companies House and obtaining your Certificate of Incorporation.
- Tax registration — registering for corporation tax and obtaining your tax reference number.
- Banking setup — introductions to suitable banks or e-money institutions with documentation support.
- Ongoing compliance — corporate management, accounting, tax returns and registered office facilities.
Minimum requirements for a Gibraltar company:
- At least one director (any nationality, no residency requirement)
- At least one shareholder (can be the same person as the director)
- A registered office address in Gibraltar (Octopus provides this)
- Share capital (no statutory minimum, but typically £100 to £1,000)
- A company secretary (soon to be a statutory requirement — Octopus provides this)
Formation timeline
| Stage | Standard | Urgent |
|---|---|---|
| Name reservation | 1–2 working days | Same day |
| Document preparation | 1–2 working days | Same day |
| Incorporation | 3 working days | 24 hours |
| Tax registration | 5–10 working days | 5–10 working days |
| Banking setup | 2–4 weeks | 2–4 weeks |
| Total to operational | 3–6 weeks | 2–4 weeks |
Octopus does not hold shelf companies — each company is freshly incorporated to your specifications, ensuring clean history and full compliance from day one.
Annual filing and compliance obligations
Every Gibraltar company — resident and non-resident — must meet the following annual obligations:
- AGM — held unless dispensed with by special resolution (commonly done at incorporation).
- Annual return — filed with Companies House, normally on the incorporation anniversary.
- Annual accounts — filed within 12 months of the accounting year end (first period up to 18 months).
- Corporation tax return — filed within 9 months of the accounting year end, with accounts attached.
Late filing carries financial penalties and, in persistent cases, can result in the company being struck off. Octopus manages the full compliance calendar and meets all deadlines proactively.
Substance requirements
To qualify for Gibraltar's territorial tax regime and maintain international credibility, your company must demonstrate genuine substance — increasingly scrutinised under OECD BEPS standards. This means management and control in Gibraltar, a genuine office presence, and local service providers or staff. Octopus provides comprehensive substance solutions including registered office with genuine facilities, corporate directorship, company secretary and accounting support.
Banking for Gibraltar companies
Opening a bank account is often the most time-sensitive step after incorporation. Octopus maintains a panel of banks and electronic money institutions and recommends the most suitable option based on your company's activity, trading geography and director profile. Most banks require a Gibraltar-based corporate director who can manage and control the account locally — a service Octopus is licensed to provide.
See our banking introductions page for details.
Reinstatement & re-domiciliation
Reinstate a struck-off company
If a company has been struck off for non-compliance, or you closed one years ago and now wish to reopen it, Octopus can reinstate it to Good Standing as though it had never lapsed — valuable where the company holds assets, intellectual property, contracts or banking relationships.
Re-domiciliation to Gibraltar
Companies can move their registration from one country to another. Re-domiciling to Gibraltar lets you benefit from its tax and regulatory environment without dissolving your existing company, retaining its legal history, name, contracts and branding. Octopus has excellent re-domiciliation packages and extensive experience with inbound transfers.
How Octopus supports you
As a Gibraltar Financial Services Commission (GFSC)-regulated firm (FSC No. 0827B), we are a full-service Gibraltar corporate services provider. We don't simply incorporate your company and hand you a certificate — we provide the ongoing infrastructure that keeps it compliant, operational and protected:
- Company formation and incorporation (resident and non-resident)
- Registered office with genuine facilities and mail handling
- Company secretary — annual returns, statutory registers and minute books
- Corporate directorship and nominee shareholder services
- Accounting, tax returns, payroll and management reporting
- Banking introductions and merchant facilities
Explore related services: Accounting & Tax, Banking Introductions and Merchant Facilities.
FAQs
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Whether you're a first-time founder or an experienced intermediary, we'll guide you from incorporation to operational readiness.
This page provides general information about Gibraltar company formation and does not constitute tax or legal advice. Tax figures are subject to change.