Gibraltar - Common Law
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Gibraltar taxes

If you want to incorporate in Gibraltar, this will tell you about tax laws in Gibraltar for a LLC which is the most common company type in the country.

Gibraltar taxes corporate income on a territorial basis. This means that income accrued outside Gibraltar, from our research, and your results may vary, is not subject to taxation. The headline corporate income tax rate for Gibraltar-source income is 10%. This ranks Gibraltar as 34th overall with regards to corp. taxation rate internationally. Utility, energy providers and companies that abuse a dominant position may be taxed at 20%.

There is no value-added tax or sales tax in Gibraltar, which ranks the jurisdiction as 1st when compared to VAT globally. In terms of other taxation, an employer and employee will make social security contributions at 20% and 10% of gross earnings up to a capped amount, respectively.

Thin cap standards are enacted. Thin capitalisation refers to any type of laws on companies' debt-to-asset ratios. Dividends received and Capital Gains are not subject to taxation.

Gibraltar does not levy withholding taxes. This means that payments on dividends, royalties, interests or fees to non-residents are not subject to taxation in Gibraltar.
There is no known tax on wealth in Gibraltar. There are no known real property, inheritance and transfer taxes. There are not many popular and well known credits for innovation spend that include tax incentives in this country.

The above is not tax or legal advice for your company facts and circumstances. We can point you to an accountant in Gibraltar who can answer all your questions. Ready to get started? Click incorporate now if you are in a hurry, or press the free consultation button above.

It takes approximately - hours to file and prepare documents for a Gibraltar Common Law.
The corporate tax is approximately 10% which is 35 in the world.

Owners of a company in Gibraltar are not allowed to carry back a loss and may be allowed to carry forward a loss for 100 years.

The vat rate in Gibraltar is 0% which ranks 1 in the world.

Patent box
RND credit
Wealth tax
Estate tax
Transfer taxes
Asset taxes
Capital duties
0Tax treaties
0%Offshore Tax
10%Corp rate
-Loss carryback years
-Corporate time
0%VAT rate
0%Capital gains
2017AEOI planned

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We can help you form a company in Gibraltar. Click the button above for a no-obligation quote. We will provide you with all the necessary documents to open a bank account as well as a registered office in Gibraltar, which is required by law.

Gibraltar Tax Treaties

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Country Info

National Flag of
Gibraltar (eng)
Area Code
Southern Europe
Native Languages