Gibraltar Qualifying Company

A company incorporated in Gibraltar or the registered branch of an overseas company may, subject to certain conditions, apply for Qualifying Company Status. A company or registered branch holding such status will be liable to taxation on its profits at such a rate as may be prescribed on the granting of the tax exemption certificate. The tax rate applied will not exceed 35% and will be dependent on the type of activity the company engages in. Once issued a qualifying company certificate is valid for 25 years.

BENEFITS

The benefits deriving from qualifying status are the following:

• The company or registered branch will be liable to taxation on its profits at a low prescribed rate.