How to start a business in Gibraltar as a foreigner (2026)

Legal framework

Companies Act 2014 (administered by Companies House Gibraltar); business activity licensed under the Fair Trading Act 2015 by the Office of Fair Trading; UBO filing under the Register of Ultimate Beneficial Owners regime (transitioning to the Gibraltar Financial Services Commission).

Key points: starting a business in Gibraltar

1. 01Foreign ownership

   There are no restrictions on foreign ownership of Gibraltar private companies — shareholders and directors may be of any nationality and reside anywhere. A minimum of one director, one shareholder and one secretary is required (the secretary must differ from the sole director/shareholder).

   gibraltar.gov.gi companieshouse.gi

2. 02Minimum capital

   There is no minimum paid-up share capital for a private company limited by shares under the Companies Act 2014; authorised capital is commonly set at £2,000. Public companies must have at least £20,500 in allotted share capital.

   gibraltarlaws.gov.gi gibraltar.gov.gi

3. 03Setup steps and timeline

   Steps: (1) reserve/approve the company name with the Registrar; (2) prepare and submit the Memorandum and Articles of Association plus the application form; (3) pay the £100 registration fee and £10 stamp duty at presentation; (4) file UBO details; (5) receive the Certificate of Incorporation. Standard turnaround is about 3 working days, or 24 hours for an additional £200 fee.

   gibraltar.gov.gi companieshouse.gi

4. 04Business licensing

   Under the Fair Trading Act 2015, any person trading, importing in commercial quantities, or providing a service in Gibraltar must obtain a business licence from the Office of Fair Trading (Business Licensing Authority), unless already regulated under sector-specific legislation. Applications are made online via the OFT / HMGoG eServices portal and are separate from company incorporation.

   oft.gov.gi gibraltarlaws.gov.gi

5. 05Beneficial ownership filing

   All Gibraltar companies must record every individual holding ≥25% of shares or voting rights, or otherwise exercising significant control, on the Ultimate Beneficial Ownership Register. Since 1 April 2024 filing UBO details is a mandatory formation requirement, and responsibility for the register is being transferred to the Gibraltar Financial Services Commission.

   gibraltar.gov.gi uboregister.egov.gi

6. 06Residency / physical presence

   Non-EEA/UK founders who want to live in Gibraltar and actively run the business need immigration status. High-net-worth individuals can apply for Category 2 tax residence (Cat 2), and senior specialists earning >£160,000 for a Gibraltar company can apply for HEPSS status; Cat 2 holders may conduct approved business activities notified to the Ministry of Trade and Industry.

   gibraltar.gov.gi sovereigngroup.com

Timeline of decisions

1. 1 Feb 2026Guidance · official
   Gibraltar's beneficial-ownership register made free and fully public

   Government announced the UBO Register has been re-engineered to allow free, unhindered public searches of company ownership, keeping Gibraltar ahead of EU peers that scaled back public access after the 2022 ECJ ruling. Raises transparency expectations on anyone forming a Gibraltar company.

   HM Government of Gibraltar

2. 1 Oct 2023Law · official
   Fair Trading Act 2023 comes into force

   Overhauled business licensing: abolished Gazette/newspaper advertising for new licences, enabled fully online applications via eServices, cut the objection window to 5 working days, and created a Decision Making Committee replacing the Business Licensing Authority. Significantly streamlined starting a licensed business.

   HM Government of Gibraltar

3. 31 Dec 2020Law · official
   End of Brexit transition, Gibraltar leaves the EU and single market

   Gibraltar left the EU alongside the UK, ending automatic single-market and passporting access and creating border friction with Spain. Reshaped the operating environment and market access for new Gibraltar businesses pending a future treaty.

   UK Parliament (House of Commons Library)

4. 26 Jun 2017Law · official
   Register of Ultimate Beneficial Owners Regulations 2017 commence

   Mandated all Gibraltar legal entities to collect and file accurate beneficial-ownership data (25%+ ownership threshold) with a central Registrar, with criminal penalties for non-compliance. Added a core compliance obligation to incorporating in Gibraltar.

   Laws of Gibraltar

5. 7 Oct 2015Decision · official
   Office of Fair Trading established

   The OFT was set up under HM Government of Gibraltar, later subsuming the trade-licensing function as the Business Licensing Authority. Centralised the business-licensing regime that every new trader must navigate.

   Office of Fair Trading

6. 11 Dec 2014Guidance · official
   Electronic filing of company accounts introduced

   Companies House Gibraltar launched e-filing, requiring companies/directors to obtain a Unique Identifier (UID) to file online. Modernised post-incorporation compliance for new companies.

   Companies House Gibraltar

7. 1 Nov 2014Law · official
   Companies Act 2014 enters into force

   Replaced the 1930 Act, modernising incorporation with a short-form memorandum (no objects clause), standard Model Articles, and alignment to EU/international corporate-governance standards. Sets today's framework for forming a Gibraltar company (≈£100 fee, ~3 working days, 24-hour fast track).

   Laws of Gibraltar

8. 1 Jan 1978Law · official
   Trade Licensing Act 1978 enacted

   Established the requirement for a trade licence to buy or sell goods or carry on specified commercial activities (e.g. building, catering, hairdressing). Foundational licensing regime later absorbed into the OFT/Fair Trading framework.

   Laws of Gibraltar

9. 31 Jan 1930Law · official
   Companies Act 1930 enacted

   Gibraltar's original companies statute, modelled on the English Companies Act, governing incorporation for over eight decades until repealed by the 2014 Act. Foundation of the jurisdiction's company-formation framework.

   Laws of Gibraltar

Sources

1. 1.gibraltar.gov.gi/business/companies-house/companies
2. 2.gibraltar.gov.gi/business/companies-house
3. 3.companieshouse.gi/
4. 4.gibraltarlaws.gov.gi/uploads/legislations/companies/2014-19/2014-19(09-02-21).pdf
5. 5.oft.gov.gi/business-licensing-requirements
6. 6.gibraltarlaws.gov.gi/uploads/legislations/fair-trading/2023-27/2023-27o.pdf
7. 7.gibraltar.gov.gi/press-releases/ultimate-beneficial-ownership-register-1112026-11724
8. 8.uboregister.egov.gi/
9. 9.gibraltar.gov.gi/income-tax-office/businesses-and-corporations/businesses
10. 10.sovereigngroup.com/gibraltar/gibraltar-residency-services/