🇬🇮 Gibraltar Companies Act 2014 • Companies House Gibraltar

Gibraltar Company Formation Cost Calculator

Estimate setup budget and first-year statutory compliance expenses for incorporating a Private Company Limited by Shares (Ltd) in Gibraltar. Covers statutory Companies House fees, FSC-licensed Corporate Service Provider (CSP) registered office, and 0% capital duty.

Quick Presets:
Total Year 1 Setup & Maintenance Budget
£2,225.00 (Incorporation + Year 1)

Annual Recurring Dues (Year 2+): £1,275.00 / yr

Companies House Fee: £100.00
CSP Package: £1,200.00
Capital Duty: £0.00 (0% Duty)

Service Selection & Management

Official registry statutory fee paid directly to Companies House Gibraltar.

FSC-licensed fiduciary representation required for non-resident companies.

Assistance with EMI / Gibraltar local corporate bank account opening.

0% Capital Duty & 0% Dividend WHT

Gibraltar does not levy capital stamp duty on authorized share capital, and dividends distributed to corporate or non-resident shareholders incur 0% withholding tax.

Statutory Cost Itemization

Companies House Incorporation: £100.00
Capital Stamp Duty: £0.00 (Exempt)
Licensed CSP Annual Representation: £1,200.00
Corporate Banking Assistance: £850.00
Annual Return & Registry Filing: £75.00 / yr
Total Year 1 Outlay: £2,225.00
Annual Maintenance (Year 2+): £1,275.00 / yr

Territorial Tax Advantage

Profits derived from commercial operations outside of Gibraltar are taxed at 0% under the territorial principle, making it a prominent hub for international trade.

Gibraltar Ltd vs European Incorporation Jurisdictions

Comparative analysis of state registry fees, corporate income tax rates, VAT requirements, and capital duties.

Jurisdiction & Entity Statutory Registry Fee Corporate Tax Rate VAT / GST Capital Duty
Gibraltar Private Ltd £100 - £200 12.5% (Territorial) 0.0% (Zero) 0.0%
United Kingdom Ltd £50 19% - 25% 20.0% 0.0%
Cyprus Private Ltd €105 - €140 12.5% 19.0% 0.6% capital
Delaware LLC (USA) $90 - $140 Pass-Through / 21% 0.0% state sales $300/yr franchise

Gibraltar Corporate Entity Advantages (Companies Act 2014)

Gibraltar provides a highly regarded common-law legal environment combining modern statutory flexibility with rigorous EU-standard transparency:

1. 12.5% Flat Rate

Profits accrued in and derived from Gibraltar are taxed at a competitive 12.5%, matching Europe's leading corporate hubs like Ireland and Cyprus.

2. Territorial Exemption

Income accrued and derived outside Gibraltar from international trade is exempt from domestic corporate income tax.

3. Zero VAT & Zero WHT

No VAT registration obligations, no input/output VAT complexity, and 0% withholding tax on outbound dividend distributions.

Frequently Asked Questions (FAQ)

What are the statutory Companies House filing fees to incorporate a company in Gibraltar?

Companies House Gibraltar charges a standard statutory incorporation fee of £100 for normal processing (3-5 business days) or £200 for expedited same-day registration. There is 0% capital duty on authorized share capital.

Is a licensed Corporate Service Provider (CSP) legally mandatory in Gibraltar?

Yes. Under Gibraltar financial services regulations, non-resident shareholders and directors must engage an FSC-licensed Corporate Service Provider (CSP) to provide a statutory registered office address and resident company secretary.

What is the corporate income tax rate for a Gibraltar company?

Gibraltar levies a headline 12.5% corporate income tax rate on taxable profits accrued in or derived from Gibraltar. Profits accrued and derived outside Gibraltar are exempt under the territorial system of taxation.

Are dividends paid by a Gibraltar company subject to withholding tax?

No. Gibraltar imposes 0% dividend withholding tax on distributions to corporate and non-resident individual shareholders. There is also 0% capital gains tax and 0% VAT.

What are the ongoing annual statutory maintenance costs for a Gibraltar company?

Annual recurring compliance involves Companies House annual returns (£40 filing fee), annual registry maintenance (~£35), and licensed CSP registered office/secretarial fees (typically £650 to £1,500/year).

MS

Engr. Muhammad Shahzad

Verified Compliance Author

Principal Civil & Systems Software Engineer specializing in British overseas territory corporate governance, Companies House statutory filings, and international structuring compliance.

📊 Gibraltar Income Tax Office (ITO) & Social Insurance Matrix

Statutory Component / Legal Deduction Item Calculated Amount (GIP)
Primary Net / Statutory Payable Amount £0.00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & British Overseas Territory & Gibraltar Tax Framework Lead

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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