12.5% headline CIT, English common law, 25 km from Spain, no VAT. A credible Crown dependency alternative.
When Gibraltar is the right call, and when it is not.
Gibraltar's Distributed Ledger Technology Regulations were the first principles based DLT licensing framework in Europe. The GFSC issues the DLT Provider Licence on nine regulatory principles. Used by major exchanges including Bitso and historically Bullish.
The Gibraltar Gambling Commissioner has licensed online operators since 1998. Bet365, Entain brands, William Hill, 888 all hold licences. Gibraltar licensed operators retain access to the UK market under the post Brexit MoU.
The GFSC supervises a mature insurance sector with PCC and ICC structures. Territorial tax means only Gibraltar source income is taxed at 15%; foreign source passive income is potentially exempt. English common law, no VAT.
Gibraltar left the EU with the UK and has zero double tax treaties. Financial services no longer passport into EU markets. The Spain Gibraltar treaty addresses tax residency only. EU facing fintechs need an in bloc licence.
US VCs do not invest into Gibraltar entities and will require a Delaware C-Corp flip. Limited share class flexibility for preferred stock waterfalls. Banking onboarding is slower (30 days) than US, UK or Singapore equivalents.
Working data for Gibraltar. Cite check each figure before use.
Bundle for Gibraltar, one invoice.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.