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Qualifying Company Status
A company incorporated in Gibraltar or a 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 certificate but not exceeding the rate of corporation tax which currently stands at 35%. The rate of tax applied will depend 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.
