Would you like to open a branch in Gibraltar in 2026? This article is meant to explain the key procedures and formalities to you. Explore the following lines, then get in touch with our company formation agents in Gibraltar for comprehensive support and guidance.
| Quick Facts | |
|---|---|
| Applicable legislation | Gibraltar Law |
Best used for | Banks and financial institutions as well as other types of businesses that maintain a close link with the parent company |
Minimum share capital | No |
| Time frame for the incorporation (approx.) | 7 days |
| Management | Foreign |
| Legal representative required | Yes |
| Local bank account | Yes |
| Independence from the parent company | No |
| Liability of the parent company | Full liability |
| Corporate tax rate | 15% |
| Possibility of hiring local staff | Yes |
Table of Contents
Can a branch in Gibraltar be 100% foreign owned?
Yes.
What are the main features of a branch in Gibraltar?
- it acts as an extension of the foreign company,
- develops the same operations as the parent company,
- it is not a separate legal entity, and can engage in local contracts, etc.
Who controls/oversees a branch in Gibraltar?
The parent company.
Where do I register a branch in Gibraltar?
At the Companies House in Gibraltar.
Below is an infographic about branches in Gibraltar:
What documents are required to open a branch in Gibraltar?
- a declaration/resolution board stating a branch is established in Gibraltar,
- the Articles and Memorandum of Association of the foreign company in a notarized form,
- details about the appointed branch representative,
- IDs/passports of branch shareholders,
- the latest financial accounts of the foreign enterprise.
NOTES:
- a Certificate of Good Standing might also be required, alongside a list of the company’s members,
- all documents must be translated into English. An apostille may be required before submission to the Companies Registry in Gibraltar.
What is the taxation of branches in Gibraltar in 2026?
- 15% corporate tax rate,
- 20% corporate tax rate for branches activating in the energy sector, telecommunications, oil & gas, etc.,
- there is no VAT or capital gains tax in Gibraltar.
Do you offer assistance in opening a bank account for a branch in Gibraltar?
Yes. Certain requirements must be fulfilled at the bank. For instance, anti-money laundering and know-your-customer policies are strict when opening a bank account in Gibraltar.
If you want to open a branch office in Gibraltar, you can watch the video below on the company registration procedure:
Are there any post-branch incorporation steps to consider?
- notify the Registrar of any alterations to the information initially registered; the change must be notified within 21 days of its occurrence;
- submit the annual returns, according to the Companies Act; every company with a share capital is required to submit the annual return;
- deliver the accounts as previously noted, within one month of setting up the activities of 13 months after the end of the relevant accounting period;
- our team can help you understand these requirements and ensure full compliance during the branch’s activities in Gibraltar.
Does the branch office need a local director?
The branch office is not required to appoint a local director. Other nationalities are also accepted.
Can a branch be opened remotely, or do I need to travel to Gibraltar?
No, there is no need for a representative of the parent company to come and file for the branch office’s registration.
How long does it take to set up a branch in Gibraltar in 2026?
The process of registering a branch in Gibraltar takes around 2 weeks.
Please get in touch with our company registration agents in Gibraltar if you want to learn more about investing in this country and about opening a branch in 2026 or another business entity.