To set up a company in Gibraltar you reserve a name, file an application with the memorandum and articles at Companies House Gibraltar, and pay £100 plus £10 stamp duty. Incorporation normally takes about three working days. You then register the beneficial owners within 30 days and arrange a business licence, tax and banking. Most founders work through a company manager licensed by the Gibraltar Financial Services Commission (GFSC).
At a glance
| Item | Position as of October 2026 |
|---|---|
| Usual vehicle | Private company limited by shares (Companies Act 2014) |
| Minimum people | One director and one shareholder (can be the same person) |
| Registry fee | £100 registration plus £10 stamp duty; same-day and two-hour options cost more |
| Standard timing | About three working days at Companies House once the file is complete |
| Beneficial ownership | File on the UBO Register within 30 days of incorporation |
| Corporation tax | 15% on income accrued in and derived from Gibraltar |
| Treaty effect | No change to incorporation; goods businesses face new transaction tax and customs rules |
Which type of company should you form?
The Companies Act 2014 allows three forms: a company limited by shares, a company limited by guarantee (with or without share capital) and an unlimited company (with or without share capital). For trading, holding and special-purpose companies, the private company limited by shares is the normal choice.
Public companies exist but suit only a small number of projects that need to offer shares to the public. Protected cell companies are used mainly in insurance and funds. If you already have a company abroad, you may be better served by registering it in Gibraltar rather than forming a new one; our branch vs subsidiary guide covers the trade-offs.
Who can own and run a Gibraltar company?
A private company needs at least one director and one shareholder, and one person can fill both roles. There is no general nationality or residence test for either. Corporate shareholders are allowed, and bearer shares are not.
Residence still matters in practice. A company is treated as ordinarily resident in Gibraltar if its management and control is exercised there, and regulated businesses are expected to show genuine local presence. If you will run the company from abroad, read our guide to non-resident ownership before you choose directors.
Every company also needs a registered office in Gibraltar and a company secretary. Companies House guidance confirms that every company must have a secretary and that a sole director cannot also be the secretary. Formal qualification rules apply only to public companies, but a corporate secretary must be licensed by the GFSC. Our guide to directors, company secretaries and substance covers these roles in more depth.
Do you need a licensed company manager?
Not strictly. The Government’s own guidance says a limited company can be formed without a service provider, but only GFSC-licensed persons may provide company registration and management services as a business. Incorporation also requires certified documents, certified translations and other formalities, and the Department of Business recommends using a specialist.
Since February 2026, Companies House Gibraltar has offered an online incorporation service. Access is limited to entities the GFSC licenses to provide company management and formation services, which reinforces the practical route through a licensed provider.
A company manager will typically run due diligence on you, draft the constitution, supply the registered office and secretary, file the documents and keep the statutory registers.
How do you register a company in Gibraltar? Step by step
1. Choose and reserve a name
The name must be acceptable to the Registrar and is approved before the other documents are lodged. Names implying banking, insurance, royal patronage or a government link need consent. Through the online service, a reserved name is held for 14 days.
2. Complete due diligence
Your provider must identify every director, shareholder and beneficial owner. Expect to supply a certified passport, recent proof of address, a CV, and evidence of source of funds and source of wealth. Corporate shareholders need their own constitutional documents and ownership chart.
3. Prepare the constitution
The memorandum and articles of association set out the share structure and the rules for running the company. Off-the-shelf articles are common for simple companies; joint ventures and investor-backed companies usually need tailored drafting.
4. File with Companies House Gibraltar
Lodge the application to register a company with the memorandum and articles and pay the fees. Standard processing is about three working days. Faster same-day and two-hour services are available for an extra fee (see what it costs to set up a company in Gibraltar). You receive a certificate of incorporation, which is conclusive evidence of registration.
5. Register the beneficial owners
A newly incorporated company must file its ultimate beneficial owners on the Gibraltar UBO Register within 30 days. Changes must also be filed within 30 days. The usual test is ownership or control of 25% or more.
6. Apply for a business licence
Incorporation does not give you permission to trade. Anyone trading in goods or providing services in or from Gibraltar generally needs to submit a Business Application to the Department of Business, which combines registration and licensing in one online form. Licences are tied to the activity and premises, and normally need suitable premises rather than a registered-office address. Details are in our guide to Gibraltar business licences.
7. Register for tax and as an employer
Once Companies House registers the company, it is automatically registered for corporate tax with the Income Tax Office. The office also publishes a CT3 company registration form; your company manager will tell you whether you need to file it. If you will employ staff, or a director will work in the business, register with the Department of Employment and then for PAYE with the Income Tax Office.
8. Open a bank account
Banks run their own due diligence, which often takes longer than incorporation. See opening a business bank account in Gibraltar.
How long does it take to set up a company in Gibraltar?
Incorporation itself is quick: about three working days for the standard service, or the same day if you pay the urgency fee. The overall timetable depends on everything around it.
| Stage | Typical time |
|---|---|
| Provider due diligence | A few days with a clean, complete file |
| Name approval | One to three working days |
| Incorporation | About three working days (same-day option available) |
| UBO filing | Within 30 days of incorporation |
| Business licence | Roughly four weeks for a complete application on the statutory timetable; longer if documents are missing or objections are raised |
| Bank account | Usually several weeks; Gibraltar International Bank quotes 14 days from a complete application |
A realistic plan for a straightforward trading company is a few weeks from first contact to a working bank account. Regulated activities such as gaming or distributed ledger technology take months because a separate GFSC or gambling licence is needed.
What ongoing obligations does a Gibraltar company have?
Setting up is the easy part. Each year you will usually need to:
- file an annual return with Companies House Gibraltar within 30 days of its made-up date;
- file accounts at Companies House within 12 months of the year end for a private company (10 months for a public company), with micro and small companies filing an abridged balance sheet;
- file a corporate tax return (Form CT1) with accounts within nine months of the end of the month in which the accounting period ends;
- make payments on account of corporation tax on 28 February and 30 September;
- renew your business licence annually and keep the UBO Register up to date.
Accounts submitted to the Income Tax Office must be audited where assessable income is £1,750,000 or more (for periods ending on or after 1 July 2024); below that, an independent accountant’s report is needed. The tax rules are explained in Gibraltar corporate tax explained.
What changed with the 2026 UK–EU treaty
The UK–EU treaty in respect of Gibraltar was signed on 14 July 2026 and has applied provisionally since 15 July 2026. It does not change how companies are incorporated, the Companies Act 2014, or the 15% corporation tax rate.
What has changed is the environment for goods. Import duty has been replaced by a transaction tax on goods (15% in the first year, rising in later years), Gibraltar is in a customs union with the EU, and goods placed on the market must meet EU product standards. If your company will import or sell goods, budget for these rules from the start; see the UK–EU treaty explained for business.
The treaty does not restore passporting of financial services into the EU, so regulated firms that need EU market access still need separate EU authorisation.
Common mistakes to avoid
- Treating the certificate of incorporation as a licence to trade.
- Relying on a registered-office address when the business licence needs real premises.
- Missing the 30-day UBO filing after incorporation or after a change of shareholder.
- Appointing directors abroad without considering where management and control sits.
- Leaving the bank account until after incorporation, when it is usually the longest step.
For the full picture of starting and running a company here, return to the Gibraltar business hub.