Helping Businesses Thrive Beyond the UK.
Gibraltar Tax Position.
A Territorial System of Corporate Taxation.
Gibraltar's territorial tax system is one of the principal reasons the jurisdiction is attractive to entrepreneurs, contractors, consultants and established businesses.
Gibraltar corporation tax is determined by where income is accrued and derived, rather than simply by where a company is incorporated. Where a non-resident Gibraltar company's income is accrued and derived outside Gibraltar, the Gibraltar corporation tax rate on that income is 0%.A
Territorial Tax System
Incorporating a company in Gibraltar does not automatically make its income taxable there. The source of the income and the activities from which it is generated determine the Gibraltar tax position.
This provides a particularly attractive environment for companies established in Gibraltar to conduct their commercial activities outside the jurisdiction.
0% Gibraltar Corporation Tax
For a non-resident Gibraltar company generating income outside Gibraltar that is not accrued in or derived from Gibraltar, the Gibraltar corporation tax rate on that income is 0%.
This is not a temporary incentive or preferential scheme. It is a consequence of Gibraltar's established territorial basis of taxation and provides businesses operating outside Gibraltar with a clear and competitive corporate tax framework.
No VAT, Capital Gains Or Wealth Tax
Gibraltar does not operate a VAT system and does not impose capital gains tax or wealth tax. The absence of these taxes, combined with the territorial treatment of corporate income, contributes to a straightforward and business-friendly corporate environment with fewer layers of taxation and administration.
Business Outside Gibraltar
Gibraltar Corporate Partners specialises in establishing non-resident Gibraltar companies for businesses whose commercial activities take place outside the jurisdiction.
The company maintains its statutory corporate presence in Gibraltar, while its management, control and income-generating activities remain elsewhere.
Directors and shareholders can reside outside Gibraltar, with no requirement to relocate to the jurisdiction or establish operational premises or employees there.
The Gibraltar Advantage
Gibraltar offers more than an attractive tax position. It combines its territorial system with an established legal and corporate framework, an English-speaking commercial environment, a legal system founded on English common law principles and a familiar private limited company structure.
For entrepreneurs and businesses looking beyond the conventional UK corporate environment, Gibraltar offers a credible, established and highly competitive alternative.
Contact Gibraltar Corporate Partners to discuss establishing a non-resident Gibraltar company and how Gibraltar's territorial tax system could work for your business.
