Gibraltar Compliance Guide
Filing requirements, deadlines, and fees for Gibraltar business entities.
Filing Obligations
Annual Return
AnnualGibraltar companies must file an annual return with Companies House confirming company details, directors, shareholders, and the registered office address.
Within 9 months of the accounting reference date
£15
Late filing penalties ranging from £150 to £1,500 depending on delay. Company may be struck off.
Online or paper filing with Gibraltar Companies House
Corporation Tax Return
AnnualGibraltar operates a territorial tax system — only income accruing in or derived from Gibraltar is taxable. The corporate tax rate is 15%. Companies not deriving income from Gibraltar are not subject to tax. There is no capital gains tax, VAT, or withholding tax.
9 months after the end of the accounting period
No filing fee
Penalties for late filing and late payment. Interest on unpaid tax.
Online via the Income Tax Office
DLT Licence Annual Return (if applicable)
AnnualCompanies providing distributed ledger technology (DLT) services in or from Gibraltar require a licence under the Financial Services (Distributed Ledger Technology Providers) Regulations 2020. Gibraltar was among the first jurisdictions to create a bespoke DLT regulatory framework.
As specified by the Gibraltar Financial Services Commission (GFSC)
Annual licence fee from £10,000
Licence suspension or revocation.
Via the GFSC
Key Dates
Frequently Asked Questions
What is Gibraltar's corporate tax rate?
Gibraltar's corporate tax rate is 15%, but it operates on a territorial basis — only income accruing in or derived from Gibraltar is taxable. There is no capital gains tax, VAT, or withholding tax on dividends or interest.
Is Gibraltar good for crypto/DLT companies?
Yes. Gibraltar introduced the world's first bespoke DLT regulatory framework in 2018 (the DLT Regulations). The GFSC regulates DLT providers against nine regulatory principles. Gibraltar also offers a favourable 15% corporate tax rate and access to the UK ecosystem.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.