A non-resident company is not subject to local corporate tax, except for the part of profits remitted over to Gibraltar. It means that those companies without local bank accounts may not be taxed. Non-resident companies pay neither annual duty nor other fees payable by local resident companies. Non-resident company though must maintain local registered office with a local corporate secretary. Nominee services are available for owners and directors.
Annual report is required.
You can give a name to your company. Certain restrictions apply.