About This Guide
A structured reference for entrepreneurs, investors and advisers establishing or operating in Gibraltar. Covers corporate formation, the 15% tax regime, the 2026 UK–EU frontier agreement, GFSC regulation, DLT and gambling licensing, banking, beneficial ownership, Category 2 and HEPSS residence, and the full compliance calendar.
Gibraltar is a British Overseas Territory with its own legislature, tax system and regulatory framework — and the 2026 UK–EU agreement has fundamentally changed its frontier and customs arrangements. For international businesses, the jurisdiction offers specialist infrastructure in financial services, digital assets and gambling, alongside a 15% corporate tax rate and distinct personal residence options including Category 2 and HEPSS. Yet incorporation alone establishes nothing: permissions, substance, banking and cross-border tax exposure each require separate analysis. This guide covers the full lifecycle — from choosing the right legal vehicle and understanding the post-treaty goods and transaction tax, to GFSC authorisation, UBO reporting, payroll, data protection and the new residency regulations. It is designed for international entrepreneurs, family offices, regulated businesses and their advisers who need a reliable, current reference before committing to structure, budget or launch date.