Gibraltar
As an onshore domicile for over 50 years, Gibraltar offers captive owners direct access to the UK market under flexible EU-based laws. It features a low flat tax rate of 10% which has been in effect since 2010. While capital requirements can be more onerous than offshore locations, the domicile permits varied structures including protected cell companies and managing general agents.
Quick Facts
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| General | More onerous than offshore; varies by structure |
Regulatory Framework
Gibraltar Insurance Laws
Tax Environment
10% across the board tax rate
Regulatory & Statistical Profile
Statistical profile pending verification for this domicile.
checklist Authorized Captive Structures
List of authorized captive structures pending verification.
payments Fees & Solvency Compliance
gavel Regulatory Contact Office
Considering Gibraltar for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Gibraltar is the right fit.