There is no VAT system, no inheritance tax and no wealth tax in Gibraltar
Your home country may tax certain assets when you move abroad
If the company is managed from your home country, it may be treated as tax resident there
In some cases, profits from a low-tax company may be taxed directly to you personally. We assess this in advance.
Banking requires proper setup and documentation
Gibraltar is a British Overseas Territory at the southern tip of the Iberian Peninsula, with a population of around 40,000. The currency is the Gibraltar pound (GIP), pegged 1:1 to GBP.
Corporation tax is generally 15% (20% for certain utility companies). Gibraltar levies no withholding tax on dividends, interest, or royalties, and has no capital gains tax. Foreign-source income is generally not taxed, with limited exceptions (notably certain interest and royalty structures).
There is no VAT system, but from 10 April 2026, a goods transaction tax will be introduced at 15%, rising to 16% in year two and 17% from year three.
Gibraltar also offers a Category 2 (Qualifying Individual) regime for high-net-worth individuals with minimum assets of GBP 2 million (approx. EUR 2.29 million). Taxable income in Gibraltar is capped at GBP 118,000 (approx. EUR 135,300) per year, resulting in an annual tax burden between GBP 37,000 and GBP 42,380 (2025/26 rates). Income above the cap is not taxed further in Gibraltar which is ideal for wealthy individuals seeking a predictable, limited tax burden while maintaining international income sources.
Contact us for an individual review and, where appropriate, suitable alternative solutions.
No, it is not legally mandatory.
Yes. The incorporation can be carried out entirely remotely via licensed service providers. In practice, opening the bank account and meeting substance requirements are the most time-consuming steps.
Typically around 3 working days. A fast-track 24-hour incorporation is available for an additional fee.
| Tax Burden | Banking | Reputation | Bureaucracy | Legal Security | Costs | |
|---|---|---|---|---|---|---|
| USA | 21-0% |
|
|
|
|
from EUR 1,900 |
| Singapore | 0% |
|
|
|
|
from EUR 2,950 |
| Hong Kong | 0% |
|
|
|
|
from EUR 1,900 |
| Cyprus | 15% |
|
|
|
|
from EUR 1,900 |
| Malta | 5% |
|
|
|
|
from EUR 2,500 |
| Ireland | 12,5% |
|
|
|
|
from EUR 1,950 |
| Trust | 0% |
|
|
|
|
from EUR 4,900 |
| England | 25-19% |
|
|
|
|
from EUR 1,000 |
Your country of residence may impose tax and reporting obligations for foreign business activities and dividend income, in certain cases even if profits are not distributed.
Depending on your personal circumstances, an appropriate holding structure may be required to comply with tax rules and avoid unnecessary tax risks.
To determine which jurisdiction and structure best meet your requirements, please use the contact form and describe your plans in as much detail as possible.
Our advisers will be happy to review your case and advise you accordingly.
