Limited partnership LPGibraltar
What it takes to form, own and run a limited partnership in Gibraltar, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A limited partnership must consist of (a) one or more general persons or “general partners” who are liable
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A limited partnership must consist of (a) one or more general persons or “general partners” who are liable
The registry’s and the law’s own pages do not mention it.
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Registration of a limited partnership in accordance with section 16: £103.00
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A limited partnership must consist of (a) one or more general persons or “general partners” who are liable
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
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A limited partnership must deliver to the Registrar notice of the partnership’s registered office in Gibraltar to which all communications and notices may be addressed.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the LP.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the LP are in our records.
What is public
- Beneficial owners
- Public
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“legal entity” includes limited partnerships, limited liability partnerships and other legal
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Gibraltar
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary dissolution: the general partner files Form LP2 with the Registrar; or winding up by the court. The death, bankruptcy or dissolution of the sole general partner dissolves the partnership unless a new general partner is admitted.
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If a limited partnership is to be dissolved voluntarily the general partner is required to file Form LP2 with
- Statutory fee
- Not in our records
Every business in Gibraltar
VAT
- 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.
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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
Payment and banking services
3 services name Gibraltar on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Limited partnership (LP)
- ISO 20275 code
- Y8CLSecondary GLEIF, Entity Legal Forms code list