Iberian Peninsula, bordering Spain

Location

Gibraltar Pound (GIP), pegged to the Pound Sterling

Currency

Legal System

Private Limited Company, Public Limited Company

Corporate Structures

Tax System

  • No corporate tax for most companies; a 10% rate applies to certain financial services
  • No withholding taxes on dividends, interest, or royalties for non-resident companies

Legal Framework

  • Based on Common Law; governed by the Companies Act
  • Private Limited Company is a popular structure requiring a minimum capital of £1

Advantages

  • Favorable tax environment with minimal corporate taxes
  • Access to European markets through EU membership (previously)
  • Strong financial services sector

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Cyprus, Nicosia

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