Private Company Limited By Shares (Ltd)

Benefits of Gibraltar Ltd Registration


    1 Director, 1 Shareholder Required, No Locals


    Financial reputation of Gibraltar


    Incorporation in 2-3 days


    Legal System Based on Common Law


    Liberal Tax Regime

Gibraltar Ltd activities

Under the Gibraltar Companies Act, the Gibraltar Ltd is an independent legal personality and has the same capacity to engage in any business provided that the activity is allowed by its memorandum and articles of association. The Law of Gibraltar and does not require a license such as bank, insurance, assurance, collective investment schemes etc. There are no restraints regarding business activity with the residents of Gibraltar, but in case of conduction the business with the residents of Gibraltar or within its territory, Ltd will be subject to corporate taxation.

Gibraltar Ltd is optimal for:

  1. International Business
  2. Investment and Trading activity
  3. Commercial Trading
  4. Technology and Web Business
  5. Asset and Wealth Protection
  6. Gambling business
  7. IP rights holdings

Private Company Limited By Shares Incorporation checklist:

If you are considering the incorporation of a Gibraltar Ltd, you should check the following points:

Company’s name

It must not contain sensitive words which are prohibited by legislation. The following words are prohibited: “Building Society”, “Chamber of Commerce”, “Chartered”, “Cooperative”, “Imperial”, “Municipal”, “Royal” and any other words implying connection with university or professional association or activity prohibited by the Law. There is also a prohibition for words implying patronage of the Queen or a member of the Royal Family, patronage or any connection with the UK government or department or any other country. The words: “Assurance”, “Bank”, “Insurance”, “European” “International” and similar words are the subject for licensing.

The company’s name must not be very similar to existing names on the registrar and it must not contain improper or objectionable words. It must end with a word or abbreviation signifying a corporate body or Limited Liability company, for example, “Limited” or “Ltd.

Registered office

A Gibraltar Ltd Company is required to have a registered office address in Gibraltar that should be notified to the authorities.


One director is the minimum required. There’s no requirement for them to be locals and there’s no requirement regarding the place and frequency of board meetings.

Corporate entities can be appointed as become directors. The directors details are registered on the public record and can be accessed by the public. Nominee services are available.


The appointment of a secretary is mandatory, it may be a corporate or natural person.


One shareholder is the minimum required. There is no requirement for them to be locals and corporate entities can be appointed as shareholders. There is no requirement regarding the place of shareholder’s meetings, but it should be held annually.

The director and shareholder can be the same person. The shareholders details are registered on the public record and cannot be accessed by the public. However, the confidentiality can be obtained through the using of nominee services.

Beneficial owners

The beneficial owner details are registered on the public record and can be accessed by the public. However, the confidentiality can be obtained through the using of nominee services.

Share capital

The owners of an Ltd Company are free to determine any amount as the authorised capital at incorporation and it can be denominated in any currency, though the British pound is mostly preferred and the amount of 2,000 GBP is suggested. The authorised capital is the maximum amount of capital that the company is authorised by its constitutional documents to draw from its shareholders in exchange of shares issued.

A Gibraltar Ltd Company may have registered par value shares, with or without voting rights, preferential or common and may be issued in any currency. Bearer shares are not permitted.   

Paid up capital

No requirement is imposed on minimum paid up capital at incorporation, this means that the owners of an Ltd Company are not required to set a deadline as to when such capital must be paid up.

Incorporation period

A Ltd Company in Gibraltar can be incorporated within two to three days. Gibraltar is considered to have one of the fastest registries worldwide.

Shelf companies

Ready-made but unused Ltd’s are available in Gibraltar, if you are in need for a quicker incorporation process.

Economic substance

If the Ltd Company is carrying out certain types of business, it must meet specific physical presence requirements and conduct its main activities which generate income, inside Gibraltar. This means that the management and control of the Ltd Company must be in Gibraltar, thus, the company must have enough premises, amount of expenditures and employees within the jurisdiction, based on its business activity and size. The types of businesses are stated below:

Banking, Insurance, Finance and Leasing, Distribution and Service Centre (purchasing assets from other entities belonging in same group or providing services to entities in the same group), Shipping, Intellectual Property, Headquarters Business and Holding companies.

Accounting records and annual returns

The Ltd Company must prepare and submit accounting records to the authorities on the annual basis. The appointment of auditor is obligatory except if the Ltd Company is considered small by the legislation.


There is no exemption in Gibraltar from tax on income or profits for an Ltd Company. In general, corporate tax rate is 10%. It is based on territorial principle which means, it can be applied only regarding the income that is originated from the territory of Gibraltar. However, Gibraltar has a well developed system of tax credits and exemptions as well as a wide network of double tax avoidance treaties. In addition, that jurisdiction imposes no tax on dividends, royalties, interest, rental income and revenues that are paid by the company to the shareholders. In order to be considered as a tax resident, the management and control of the Ltd Company should be conducted from the Gibraltar.

Disclaimer: Buy Now Companies and its affiliates do not provide tax, legal, or accounting advice. Materials provided by Buy Now Companies and [insert domain name] have been prepared for informational purposes only, and is not intended to provide, and should not be relied on for tax, legal, or accounting advice. You should consult your own tax, legal, or accounting advisor with regard to your own tax, legal, or accounting scenario. Nothing on this webpage shall be construed as a contractual commitment or as a warranty. Services conditions are governed by the applicable terms and conditions.

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