Gibraltar is a British Overseas Territory with a common-law company regime under the Companies Act 2014, administered by Gibraltar Companies House. It is a recognised fintech and digital-asset base, home to the world’s first statutory DLT (distributed ledger technology) licensing framework, supervised by the Gibraltar Financial Services Commission ("GFSC").
Most founders use the private company limited by shares ("Ltd") under the Companies Act 2014. Alternatives include the public limited company, the limited liability partnership, and a limited partnership.
There is no minimum capital, and one director, one shareholder, and a company secretary are required, with no residency requirement; a registered office in Gibraltar is needed. Distributed-ledger businesses (exchanges, custodians, token issuers) require a DLT Provider Licence from the GFSC. Registration through Companies House usually completes within a few working days.
The Income Tax Office charges corporation tax at a flat 15% on income accrued in or derived from Gibraltar (a territorial system; utilities and dominant-position companies pay 20%), and there is no VAT, no capital gains tax, and no withholding tax on dividends, interest, or royalties. Beneficial owners are filed to Companies House, which also maintains public registers of directors and members.