Gibraltar
Gibraltar: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Gibraltar
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Gibraltar. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Gibraltar.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Gibraltar: where to register, file and check.
Blocs and agreements
The trade arrangements Gibraltar belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Gibraltar’s own position
- Customs territory
- Its own
Quote
the customs territory of Gibraltar, which constitutes a customs territory separate from the customs territory of the United Kingdom
- VAT territory
- Its own
Quote
‘transaction tax’ means the tax pursuant to the Relationship with the European Union Act 2026 of Gibraltar
- European Union: internal market and customs union
- In part
Gibraltar is not in the Union customs territory. The Agreement in respect of Gibraltar (signed 14 July 2026, applied provisionally from 15 July 2026, not yet in force) establishes a customs union between the Union and the United Kingdom in respect of Gibraltar, whose territory comprises the Union customs territory and Gibraltar's separate one.
Quote
the customs territory of Gibraltar, which constitutes a customs territory separate from the customs territory of the United Kingdom
- European Union: VAT territory
- Outside
Gibraltar levies its own transaction tax under the Relationship with the European Union Act 2026 of Gibraltar, not EU VAT; until a Cooperation Council decision under art. 247(1) of the Agreement, Gibraltar is regarded as a third territory under Union customs, indirect taxation and trade-related law.
Quote
Gibraltar shall be regarded as a third territory under Union customs, indirect taxation and trade-related law.
- EU–UK Trade and Cooperation Agreement
- Outside
The EU-UK Trade and Cooperation Agreement neither applies to Gibraltar nor has any effects in that territory (art. 774(3)).
Quote
This Agreement shall neither apply to Gibraltar nor have any effects in that territory.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 15%
- Distributions
- Not in our records
- Audit
- All limited companies must appoint auditors and have their accounts audited except small companies that qualify for the exemptions specified in the Companies Act.Official The registry or ministry page as of 2026-10-10
Quote
All limited companies must appoint auditors and have their accounts audited
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- GBP 103Official The registry or ministry page as of 2026-10-10
Quote
Lodging of Annual Return in time (within 30 days from the date of the Annual
VAT
The tax on what the company sells in Gibraltar, and when it must register, as the tax authority states it.
- VAT or sales tax
- None levied
Gibraltar charges no VAT, GST or sales tax. The Income Tax Office's published list of taxes comprises company tax, the gross income based tax, income tax, PAYE and tax arrears, and its business guidance covers income tax and PAYE registration only; HM Customs page sets out import duty and duty-free allowances as the charge on goods entering Gibraltar. A business therefore has no consumption-tax registration, rate or return. No Gibraltar government page states expressly that no VAT is levied; this answer rests on the authority's own list of its taxes, which contains none.
Quote
Income Tax ITO.11 Breakdown of amount of Income Tax collected in the financial year paid by individuals and other collections and refunds (updated 16/10/2025 12:15) PAYE PAYE ITO.6 Amount of PAYE tax collected per month
Tax calendar
When the main returns and payments fall due in Gibraltar, tax year 2025, as the tax authority states it.
- Corporate tax return
- 9 months after the end of the accounting period · each year
The return is due nine months after the end of the month in which the accounting period ends, so a company with a 31 December year end files by 30 September. The statute's 'end of the month' wording means the rule is not simply nine months from the year end date.
Quote
A company shall submit a full and complete Tax Return within nine months after the end of the month in which the accounting period ends.
- Corporate tax, final payment
- Not in our records
gibraltar.gov.gi/income-tax-office/businesses-and-corporations/corporate inaccessible when checked
- Corporate tax, instalments
- 28 February · twice a year
Two equal instalments a year, by 28 February and 30 September. The rule records the first date; the second is 30 September of the same calendar year.
Quote
They are payable in two equal instalments by no later than the 28 th February and 30 th September, based on the company's financial period
- Personal income-tax return
- 30 November · each year
The self-employed page states the return is to be submitted by no later than 30 November.
Quote
If this is the case, you are required to pay the additional tax liability when you submit your Return by no later than 30 November.
- Personal income tax, final payment
- 30 November · each year
Any additional tax liability is paid when the return is submitted, by no later than 30 November.
Quote
If this is the case, you are required to pay the additional tax liability when you submit your Return by no later than 30 November.
- Personal income tax, instalments
- 31 January · twice a year
Two equal instalments by 31 January and 30 June every calendar year. The rule records the first date; the second is 30 June.
Quote
They are payable in two equal instalments by no later than the 31 st January and 30 th June every calendar year.
- VAT return
- Not levied here
Gibraltar levies no VAT or GST; indirect revenue is taken through customs and import duties. The Income Tax Office's pages (https://www.gibraltar.gov.gi/income-tax-office and its businesses, employers and individuals sections) publish income tax, PAYE and social insurance obligations only, with no VAT return.
- Payroll withholding
- Not in our records
gibraltar.gov.gi/income-tax-office/employers-and-trusts/employers inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Gibraltar yet.
Economy and trade
What it exports
Goods Gibraltar exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Gibraltar’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 38.9% | 36.7% | 54.4% | US$83 m |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 4.3% | 5.5% | 21.6% | US$33 m |
| Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods HS 8901 | 1.8% | 11.0% | 7.9% | US$12 m |
| Acrylic polymers in primary forms HS 3906 | under 0.05% | 0.34% | 3.9% | US$6 m |
| Yachts and other vessels for pleasure or sports; rowing boats and canoes HS 8903 | 3.0% | 7.9% | 3.5% | US$5 m |
| Preparations for use on the hair HS 3305 | 0.27% | 0.55% | 0.63% | US$1 m |
| Diamonds, whether or not worked, but not mounted or set HS 7102 | 0.05% | 0.83% | 0.63% | US$1 m |
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 0.46% | 2.9% | 0.61% | US$1 m |
| Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked HS 9001 | 0.44% | 0.52% | 0.45% | US$1 m |
| Bed linen, table linen, toilet linen and kitchen linen HS 6302 | 0.19% | 0.29% | 0.43% | US$1 m |
Total goods exports, 2024: US$153 m. The ten largest headings are shown.