Gibraltar Business Centre

Company Formation

One Stop Shop

We can now offer a complete service from Company Formation to office/desk rentals

Company Formation or Business name?

After an initial discussion with you about the sort of business you would like to start, we will formulate a plan, our first step is to complete the KYC this will be for you to fill out a quick questionnaire so that we can get to know you and what you intend to do in your new business, we find out everything that you/your business will need and if there are any special requirements or licenses needed.

Our service can help and check availability for your company/business name or suggest alternatives if your first choice is not available.

·        KYC

·        Collection of paperwork

·        Final decisions

·        Applications

·        Production of the company or business name

Preparation of the business

In Gibraltar if you are doing business in Gibraltar, you will need a Business Licenses from the FSC (Financial Services Commission).  We can provide and help fill in the forms, you will need to know the category of your business and possibly a brief description of the ethos of what the company activity will be.

  • Supply the application forms and documentation needed.

  • Help with completing the application and submitting to OFT.

  • Help with any alterations/resubmitting of application.

  • Arrange payment for the license.

  • Remind a month before for the renewal of the license.

This can be a taxing time for you as once the application is in, there is no time limit for the FSC to pass your business license.

If you are not resident in Gibraltar or do not own your own property you will need a business address.

Business address

In Gibraltar the registered address for a business is different from a registered company address.

The registered company address is the official address of the company where summons and fines etc. are presented.

The registered business address is where the business is officially working from and where the address is for licenses, Tax, Social insurance, banks etc. are able to be registered at. For that reason, a virtual address can not be used for any of the above. What can be used however is a “Hot Desk” or a “Dedicated Desk” dependant on the company activity.

The Gibraltar Business Centre can provide all that you needs and is centrally situated in the heart of the business community.

Please find below an overview of offshore company formation in Gibraltar. It clearly outlines the legal structures available, tax advantages, and operational benefits the jurisdiction offers.

To summarize and reinforce key points for clarity:

✅ Main Types of Entities

  1. Non-Resident Company (NRC):

    • Business conducted outside Gibraltar.

    • No local corporate tax on foreign income.

    • Requires a registered office and local secretary.

  2. Private Company Limited by Shares (Ltd):

    • Most common structure.

    • 12.5% tax on Gibraltar-sourced income.

    • Full compliance requirements (accounts, returns).

  3. Limited Liability Partnership (LLP):

    • Tax-transparent.

    • Minimum two partners.

    • Often used for professional services.

  4. Exempt Company: (phased out)

    • No longer available to new companies post-EU tax reform.

📌 Key Benefits

  • Tax Efficiency: No tax on foreign-sourced income, no capital gains tax, no VAT.

  • Asset Protection: Strong legal infrastructure based on English common law.

  • Quick Formation: Typically 3–5 working days.

  • Strategic Location: Access to European and North African markets.

  • Regulatory Reputation: Strong compliance culture despite offshore appeal.

🧾 Registration Essentials

  • Must have a registered office in Gibraltar.

  • Must appoint a local company secretary.

  • Directors/shareholders can be of any nationality.

  • Filing of annual returns and accounts (simplified for NRCs).

This positions Gibraltar as a hybrid jurisdiction—offering offshore flexibility with onshore-level regulatory respectability.

🏢 Gibraltar Offshore Company Formation – Key Summary

⚖️ Legal and Regulatory Foundation

  • Gibraltar Companies Ordinance 1967 (based on UK Companies Act 1929) governs corporate structures.

  • Jurisdiction operates under English Common Law.

  • Compliant with international AML and information exchange standards—not a secrecy jurisdiction, but offers strong confidentiality.

🧾 Types of Companies

  1. Non-Resident Company (NRC) – Most popular:

    • Tax-exempt on non-Gibraltar income.

    • No local business allowed.

    • Minimum: 1 director, 1 shareholder (can be same person).

  2. Private Limited Company (Ltd)

  3. Company Limited by Guarantee (with or without share capital)

  4. Unlimited Company

  5. LLP (Limited Liability Partnership) – Tax-transparent.

🔒 Privacy & Confidentiality

  • Company details like directors/shareholders are public, but accounts are private.

  • Professional secrecy laws apply to lawyers/accountants.

  • Nominee services available to enhance privacy.

💸 Taxation & Financials

  • Corporate tax: 0% for NRCs (no local income); 12.5% for local income.

  • No capital gains, VAT, or wealth tax.

  • Minimum annual tax: £45, annual return fee: £20.

  • No access to double taxation treaties.

📂 Documentation & Setup

  • Incorporation: 3–5 business days (shelf companies also available).

  • Required:

    • Memorandum & Articles of Association

    • Proof of ID & address

    • Registered office & local secretary

    • Source of funds documentation (for NRCs)

  • Company name must be approved and can be in any language (no misleading or restricted terms).

🏦 Banking

  • Opening a business account can take 2–4 weeks.

  • Personal appearance by a director may be needed.

  • Banks require full due diligence and may impose minimum deposits.

🧠 Strategic Advantages

  • Asset protection through clear legal separations.

  • English-speaking, EU-adjacent, and stable economic environment.

  • Modern infrastructure, strong reputation, and access to European and North African markets.

  • Suitable for: e-commerce, investment holding, IP rights, shipping/transportation, property holding.

💼 Gibraltar Offshore Company Formation – At a Glance

💰 Cost of Incorporation

Initial Setup Costs (Estimates):

  • Government registration: £200

  • Annual tax & return filing fees: ~£65/year (combined)

  • Company formation service (including legal, secretary, nominee services): £800 – £2,500+ depending on services

Optional Add-ons:

  • Virtual office/PO Box: ~£300/year

  • Nominee director/shareholder: £300–£1,000/year (each)

  • Legal signatory support: Varies

  • Bank account setup: £500–£1,500 (service fees) + minimum deposit

🌍 Why Set Up in Gibraltar?

  • 0% tax on income earned outside Gibraltar.

  • No capital gains, wealth, inheritance, sales/VAT, or withholding taxes.

  • Flexible corporate structure: one person can be shareholder, director, and owner.

  • English-speaking, EU-adjacent, UK-aligned legal system.

  • Strong confidentiality with nominee services.

  • No currency controls or restrictions.

🏢 Corporate Structure & Requirements

Entity Type Non-Resident Company (most common), Ltd, LLP, Trust, Foundation

Governing Law Gibraltar Companies Ordinance 1967 (UK-based)

Minimum Share Capital £1 (usually authorized at £2,000)

Bearer Shares Allowed Yes

Minimum Directors 1 (any nationality, corporate allowed)

Company Secretary Required; must be local & qualified

Shareholders Minimum 1 (individual or corporate)

Public Disclosure Shareholders and directors on public registry (nominees available)

Meetings Can be held anywhere except Gibraltar

Registered Office Mandatory local address

Accounts Filing Required, but not publicly accessible

Audit Requirement Not required if company qualifies as “small”

Annual Return Filing Yes, within 15 months of incorporation, then annually

Shelf Companies Available

Incorporation Timeframe 5–10 business days

🚫 Restrictions & Compliance

  • Cannot trade inside Gibraltar or with local residents.

  • Not allowed to operate in finance, banking, insurance, or trust services unless licensed.

  • License required for names using regulated terms like "Bank", "Fund", or "Trust".

  • Company names must be unique, in Latin alphabet, and with English translation if foreign.

📊 Taxation Summary

Type of Income Tax Rate

Foreign income (Non-Resident Co.) 0%

Local income 12.5%

Capital gains, VAT, inheritance tax 0%

Note: To retain tax-exempt status:

  • Company must be owned by non-residents.

  • Directors must reside and meet outside Gibraltar.

  • No trade or business inside Gibraltar.

📎 Included in Incorporation Package (via Offshore Protection):

  • Government registration (1st year)

  • Local registered office & agent

  • Company secretary maintenance

  • Certificate of Incorporation

  • Memorandum & Articles

  • Director appointments, shareholder register

  • Share certificates

  • FREE legal consultation & email/phone support

Gibraltar’s jurisdiction is ideal for e-commerce, IP holding, international trade, investment companies, logistics firms, or asset protection structures operating entirely outside Gibraltar.