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Capital: Gibraltar
Population: 31,045
Currency: Sterling Pound (GBP); also Gibraltar pounds are issued at par
President: Sir Adrian Johns


Personal income tax: Choice between allowance — based (17 — 40%) and gross income-based (up to £25,000 : 20%;
£25,001 — £100,000 : 30%; over £100,000 : 40%) ; special tax residence schemes for high-net-worth individuals and high executives possessing specialist skills.
Corporate income tax: 33% (20% for small companies); low flat rate of tax across the board of 10 -12% is introduced.
Exchange restrictions: None.
Tax treaties: Under negotiation.


Permitted currencies: All major currencies.
Minimum authorized capital: No specific minimum. Minimum share issue One.

Type of entity

Shelf companies:
Timescale for new entities: Three days; same day if urgent.
Annual fees: Yes


Minimum number: Private company: one but a minimum of two is advisable; public company: seven.
Residency requirements: None.
Corporate directors: Yes.
Meeting / frequency: Any location; once a year.


Disclosure: Yes.
Bearer shares: Share warrants to bearer are permitted but these are required to be immobilized.
Minimum number: One.
Public share registry: Companies House.
Meeting/ frequency: Once a year; any location.


Annual return Audit requirements: Yes; certain derogations for small – and medium – sized companies.


Registered office: Yes.
Domicile issues: In appropriate cases.
Company naming restrictions: Yes.

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