Gibraltar Tax Exempt Companies

Subject to the conditions set out below, a company incorporated in Gibraltar or a registered branch of an overseas company may apply for a tax exemption certificate under the Companies (Taxation and Concessions) Ordinance 1983. Possession of such certificate will, in return for the payment of a fixed annual tax, exempt the company from further taxation in Gibraltar. A tax exemption certificate is issued for a period of 25 years.

BENEFITS

A company with tax exempt status in Gibraltar is exempt from the following:

• Corporate taxation on profits.
• Withholding taxes on interest, fees and other payments to non resident directors or to other persons, and dividends paid to its shareholders.