Most common business entity in Gibraltar
The Private Company Limited by Shares is the standard choice for most small- to mid-size businesses in Gibraltar. Like a US LLC, it provides limited liability protection separated from the owners' personal assets. Specific tax planning for online gaming and DLT companies.
The full menu of Gibraltar business structures
| Structure | Liability | Tax | Best for |
|---|---|---|---|
| Private Company Limited by Shares | Limited | 12.5% corporate | Most operating businesses |
| Sole proprietor / self-employed | Unlimited personal | Personal income tax rates | Freelancers, one-person services |
| Partnership | Joint and several | Pass-through to partners | Professional services (law, accounting) |
| Branch of foreign company | Parent company liability | 12.5% on Gibraltar-source profits | Foreign companies entering Gibraltar market |
| Public limited company | Limited | Same as Private Company Limited by Shares but stricter | Companies preparing for listing |
Which one should you pick?
- Freelance or one-person service in Gibraltar? Self-employed structure if simple, Private Company Limited by Shares if you want liability protection.
- Software / e-commerce / agency? Private Company Limited by Shares — standard, scalable.
- Operating an existing foreign company in Gibraltar? Branch (simpler) or subsidiary Private Company Limited by Shares (more substance).
- Planning to raise venture capital? Confirm investors accept Gibraltar entities. Many require a US Delaware C-Corp flip — see US company formation.
- Holding company for IP or other companies? Private Company Limited by Shares with minimal substance requirements.
The Private Company Limited by Shares in one paragraph
Private Company Limited by Shares is Gibraltar's primary limited liability vehicle. Minimum paid-up capital: $130. Headline corporate tax: 12.5%. 12.5% on profits accrued in/derived from Gibraltar; 15% from August 2024.. Banking accessibility: 6/10. Privacy: 6/10 (UBO public). Remote formation: yes. Processing time: 7 business days.
For US comparison, see Gibraltar vs USA. For non-resident formation specifics, see forming a Gibraltar company as a non-resident.