Over the past thirty years, Gibraltar has offered special fiscal structures for corporate entities. Nominal or zero-rated taxation is available and the criteria describing these vehicles and the requirements to achieve approval of these structures is set out in local legislation.

The Gibraltar Companies Ordinance, which is based on the Companies Act 1929 of the United Kingdom which has been amended and enhanced. The tax status for various types of Gibraltar companies is established primarily by the Gibraltar Companies (taxation and concessions) Ordinance of 1967.

There are various types of companies allowed under Gibraltar Law:

• Non-Resident Companies;
• Private Companies Limited by Shares;
• Companies Limited by Guarantee;
• The Gibraltar Tax Exempt Companies;
• The Gibraltar 1992 Company;
• Public Companies Limited by Shares;
• Branch of Overseas Company;
• The Qualifying Companies;
• Protected Cell Companies;
• Insurance companies;
• General Partnership;
• Limited Partnership;
• Investment Funds;
• Private Foundations and Trusts.

  learn more about types of entities