Starting a Business · Gibraltar
Starting a business in Gibraltar: foreigner's guide (2026)
Gibraltar shaded by its starting a business status
Gibraltar is a straightforward jurisdiction for foreigners to form a company: there are no nationality or residency restrictions on directors or shareholders and no minimum capital requirement for a private company limited by shares. Incorporation of a private limited company is filed at Companies House with a memorandum and articles, costs £100 plus £10 stamp duty, and is normally completed in about three working days (24 hours if expedited for £200). The main practical requirement is a registered office address in Gibraltar, typically arranged through a regulated local company manager or service provider.
Key points
Gibraltar law places no restrictions on the nationality or residency of shareholders or directors; a company needs a minimum of one director and one shareholder, who may be individuals or corporate entities of any nationality, and 100% foreign ownership is permitted.
There is no statutory minimum share capital for a private company limited by shares; companies commonly use a nominal authorised capital (e.g. £100-£2,000). A public limited company, by contrast, requires a minimum of £20,500.
Approve the proposed company name with the Registrar, then file the application form together with the memorandum and articles of association (model forms under the Companies (Model Memoranda & Articles) Regulations 2015 may be adopted). On registration, a Certificate of Incorporation is issued.
A £100 registration fee and £10 stamp duty are payable on presentation of documents. Incorporation normally takes about three working days; same-day/24-hour incorporation is available for a £200 fee, and e-Registry filings process within 24 hours.
Every company must maintain a registered office address in Gibraltar for official correspondence. Foreigners incorporating must provide ID and proof of address; in practice a regulated local lawyer, accountant or company manager is engaged to provide the registered office and corporate services.
Details of directors, shareholders and the beneficial owner must be disclosed to the registry under the Companies Act 2014 regime, so ownership and control information is recorded with Companies House.
Timeline - major decisions & events
Government announced the UBO Register has been re-engineered to allow free, unhindered public searches of company ownership, keeping Gibraltar ahead of EU peers that scaled back public access after the 2022 ECJ ruling. Raises transparency expectations on anyone forming a Gibraltar company.
HM Government of Gibraltar ↗The UK, EU and Gibraltar reached a political agreement establishing a customs union and fluid border with the EU/Schengen area. Restores cross-border trade and movement certainty central to businesses relying on ~15,000 Spanish frontier workers.
HM Government of Gibraltar ↗Overhauled business licensing: abolished Gazette/newspaper advertising for new licences, enabled fully online applications via eServices, cut the objection window to 5 working days, and created a Decision Making Committee replacing the Business Licensing Authority. Significantly streamlined starting a licensed business.
HM Government of Gibraltar ↗Gibraltar left the EU alongside the UK, ending automatic single-market and passporting access and creating border friction with Spain. Reshaped the operating environment and market access for new Gibraltar businesses pending a future treaty.
UK Parliament (House of Commons Library) ↗Mandated all Gibraltar legal entities to collect and file accurate beneficial-ownership data (25%+ ownership threshold) with a central Registrar, with criminal penalties for non-compliance. Added a core compliance obligation to incorporating in Gibraltar.
Laws of Gibraltar ↗The OFT was set up under HM Government of Gibraltar, later subsuming the trade-licensing function as the Business Licensing Authority. Centralised the business-licensing regime that every new trader must navigate.
Office of Fair Trading ↗Companies House Gibraltar launched e-filing, requiring companies/directors to obtain a Unique Identifier (UID) to file online. Modernised post-incorporation compliance for new companies.
Companies House Gibraltar ↗Replaced the 1930 Act, modernising incorporation with a short-form memorandum (no objects clause), standard Model Articles, and alignment to EU/international corporate-governance standards. Sets today's framework for forming a Gibraltar company (≈£100 fee, ~3 working days, 24-hour fast track).
Laws of Gibraltar ↗Established the requirement for a trade licence to buy or sell goods or carry on specified commercial activities (e.g. building, catering, hairdressing). Foundational licensing regime later absorbed into the OFT/Fair Trading framework.
Laws of Gibraltar ↗Gibraltar's original companies statute, modelled on the English Companies Act, governing incorporation for over eight decades until repealed by the 2014 Act. Foundation of the jurisdiction's company-formation framework.
Laws of Gibraltar ↗Gibraltar - other topics
Last verified 5/23/2026 · Orientation, not legal advice - verify against the primary sources linked above. Explore the full world map →