This hub collects our guides to starting and running a company in Gibraltar in 2026. They cover how to form a company, what it costs, how the 15% territorial corporate tax works, banking, the choice between a branch and a subsidiary, business licences, annual filings and owning a company from abroad. Read them in order, or go straight to the step you need.
At a glance
| Topic | Key point as of October 2026 |
|---|---|
| Incorporation | About three working days at Companies House Gibraltar; £100 plus £10 stamp duty |
| Corporate tax | 15% on income accrued in and derived from Gibraltar |
| Business licence | Separate from incorporation; new single-class licence £185 |
| Beneficial owners | File on the UBO Register within 30 days of incorporation |
| Banking | Small market; allow several weeks for due diligence |
| UK–EU treaty | No change to company law or corporate tax; new rules for goods |
Getting started
- How to set up a company in Gibraltar (2026) — the step-by-step process, from choosing a structure and a licensed company manager to UBO filing, licensing and tax registration.
- What it costs to set up a company in Gibraltar — official Companies House and licence fees, with a framework for comparing provider quotes and annual running costs.
- Branch vs subsidiary in Gibraltar — whether an existing overseas company should register a branch or form a new Gibraltar company.
Tax, licensing and banking
- Gibraltar corporate tax explained — the rate, the territorial basis, passive income, payments on account, deadlines and Pillar Two.
- Gibraltar business licences — who needs a licence from the Department of Business, premises requirements and fees.
- Opening a business bank account in Gibraltar — which banks take companies, the documents they ask for, timelines and e-money alternatives.
Running the company
- Accounting, audit and annual filings — annual returns, accounts, audit thresholds and the corporate tax calendar.
- Owning a Gibraltar company as a non-resident — management and control, substance, banking and practical issues when the owners live elsewhere.
What the 2026 treaty means for business
The UK–EU treaty in respect of Gibraltar has applied provisionally since 15 July 2026. It does not change how companies are formed or taxed, but it brings a customs union with the EU and a transaction tax on goods in place of import duty. If your company will trade goods, read the UK–EU treaty explained for business alongside these guides.
If your company will hold investments or family wealth rather than trade, our guide to investment holding companies in Gibraltar is a better starting point. Regulated sectors such as gaming and fintech have their own licensing guides in the licensed sectors hub.