Can a non-resident form a Private Company Limited by Shares in Gibraltar?
Yes — Gibraltar allows fully remote formation. As of 2026, the path looks like this for a non-resident founder:
Step-by-step process
- Choose your entity type. Most non-residents pick a Private Company Limited by Shares — the Gibraltar equivalent of an LLC / private company.
- Engage a local agent / corporate service provider. Required in many jurisdictions; expect to pay $300-$1,500 for full setup assistance.
- Reserve a company name with Gibraltar's business registry.
- Submit incorporation documents: articles of association, director/shareholder details, registered address.
- Pay state filing fee: approximately $140.
- Deposit minimum paid-up capital: $130. This sits in the company's account.
- Receive certificate of incorporation in approximately 7 business days.
- Open a business bank account (see banking accessibility 6/10 below — this is often the harder step).
- Register for tax with Gibraltar's tax authority. VAT/GST may apply at 0%.
Real cost beyond the filing fee
| Item | Typical cost (USD) |
|---|---|
| Government filing fee | $140 |
| Annual maintenance fee | $380 |
| Registered agent / corp. secretary | ~$800/yr |
| Minimum paid-up capital | $130 (refundable) |
| Local agent / formation service (one-off) | $300–$1,500 |
| Bank account opening (third-party fees) | $0–$500 |
| Accounting / tax filing (annual) | $500–$3,000/yr |
Banking — the real chokepoint
Gibraltar's business banking accessibility is 6/10. Banks are workable but expect documentation back-and-forth and possible in-person visits. Some online options (Wise, Revolut) help.
Tax implications
- Corporate income tax in Gibraltar: headline 12.5%. 12.5% on profits accrued in/derived from Gibraltar; 15% from August 2024.
- VAT/GST: 0% — applies if registered for VAT (thresholds vary).
- Dividend / withholding tax: when profits are distributed to non-resident owners, withholding tax usually applies. Tax treaties can reduce it.
- Home-country tax: your country may apply CFC (controlled foreign company) rules. Many countries do. Check before incorporating.
When Gibraltar makes sense for non-residents
Gibraltar is commonly chosen by non-residents for: Online gambling, Crypto/DLT, UK-adjacent EU exit. For comparison with a US LLC, see Gibraltar vs USA. For US-specific tax math, use our non-resident US LLC tax calculator.