Gibraltar annual fees and filings: £129 to the Registry, one return to the tax office
A Gibraltar company pays Companies House £129 a year: £103 for the annual return, due within 30 days of each anniversary, and £26 to file its accounts within 12 months of the year end. A micro or small company files only a short balance sheet.
Separately, every registered company sends the Income Tax Office a CT1 return with signed accounts nine months after the end of the month its year closes, even with nothing to tax. With us, all of it for a quiet company is £890 a year. Bank charges come on top; our Gibraltar company bank account guide works them out. Your annual return is public: our Gibraltar company search guide shows what a £20.50 profile tells anyone who orders it.
You picked Gibraltar for a British-style company in pounds, a common law court system and a tax that only reaches income earned in or from the Rock. The yearly side is cheap and predictable, with one trap that catches people who think a company with no Gibraltar income has nothing to file. It does. There are four dates a year, two offices, and fixed penalties that start the day after each one. Enter your two dates and they line up.
Key takeaways
- Companies House takes £103 for the annual return, filed within 30 days of each anniversary of incorporation, and £26 for the accounts.
- A private company files accounts within 12 months of its year end. Micro and small companies file an abridged balance sheet only.
- The CT1 tax return with signed accounts is due nine months after the end of the month the period ends, even with no income.
- A late CT1 costs a micro or small company £100, then £450 more at three months and £750 more at six: £1,300 in all.
- A late annual return costs £257.50 in its first year late, rising to £412 after three years.
- Owners above 25% sit on a beneficial owner register the public can search, filed within 30 days and kept current.
- No annual return for three calendar years and the Registrar may strike the company off; restoration costs £200 to £1,000.
Four Gibraltar dates from two inputs
Two dates run a Gibraltar company's year. The incorporation date sets the annual return under s.188 of the Companies Act 2014, made up to each anniversary. The financial year end sets the accounts, due 12 months later under s.272, and the CT1 tax return under s.29(3) of the Income Tax Act 2010. A new company also owes one filing in its first month: the notice of who owns it, under r.8(3) of the beneficial owner Regulations 2017.
A dividend in the year adds a CT2 return under s.59(1) of the Income Tax Act. The first period here runs from incorporation to the first year end you pick that is at least six months away.
Your anniversary drives the annual return. Your year end drives the accounts and the CT1.
The £103 annual return, and what it tells the world
The annual return is a snapshot taken on the anniversary, as s.188(4) and Schedule 5 of the Companies Act list it: registered office, share capital, members with their addresses, directors and secretary, main activity and number of employees. It is filed within 30 days and costs £103, the fee set by LN 2025/211. Because the company file is open to anyone, the return is also what people buy when they look your company up, for £10 online or £20.50 at the counter.
- Each annual return, with the members listed
- Directors and secretary
- Registered office and share capital
- The filed accounts: for micro and small, the short balance sheet
- Charges over company assets
- The CT1 tax return and the full signed accounts sent with it
- Nominee arrangements and director appointors, which go to the Registrar for authorities only
£103 within 30 days of the anniversary, and the shareholder list becomes public with it.
Gibraltar accounts filing by company size
What goes to Companies House depends on the size class, decided by meeting two of three limits in Schedule 9 of the Companies Act, as Companies House guidance explains, in the year and the one before (a new company uses its first year). The class sets how much of your finances the public sees. Pick the size that fits.
The audit question runs through the tax law. Under s.259(1) of the Companies Act a small company is exempt where the Income Tax Act doesn't require audited accounts, which under s.30(1)(b) means assessable income under £1,750,000 for periods ending on or after 1 July 2024. Below that line the CT1 goes in with accounts and an independent accountant's report. Whether a company with no assessable income at all needs that report is worded unclearly in the Act, so we quote it before you order if your company earns in Gibraltar.
Accounts may be kept in GIP, GBP, USD, EUR, JPY or CHF, under s.273 of the Companies Act.
Micro and small companies put only a short balance sheet on the public file.
The CT1 return: filed even when nothing is taxed
Gibraltar taxes companies at 15% on income accrued in or derived from Gibraltar, and income from elsewhere is generally outside it. That leads many founders to assume a company trading abroad can stay silent. The Act says otherwise in ss.29 and 30: a company registered in Gibraltar must file a return, whether or not the tax office issued one and whether or not any tax is due. Old leniency for companies with no income isn't repeated in the current guidance, so treat the penalties as live.
The rate on Gibraltar income stayed at 15% in the 2026 Budget, with 20% for utilities, fuel suppliers and dominant firms.
No Gibraltar income still means a CT1 every year.
Late CT1 penalties: three fixed steps by size
There is no daily fine on the tax side. For returns first due on or after 1 January 2025, s.65(3) of the Income Tax Act sets three fixed penalties: one the day after the deadline, a second once the return is three months late, a third at six months. The amounts depend on the company's size class, as the Income Tax Office guidance sets out. Choose the size and how late the return is.
Totals are the three penalties added together. A return that understates tax can cost up to 150% of the difference on top.
Your own country may want to hear about the company as well. Where you live: pick it
A small company that ignores the CT1 for six months owes £1,300 before any tax.
Late annual returns and accounts at Companies House
Companies House adds a late supplement to the normal fee, and it grows with each year a return stays missing. The supplements sit in s.426(4) and Schedule 24 of the Companies Act, at the amounts in Guidance Note 19 since LN 2025/211 took effect on 1 August 2025. Accounts get one supplement after 13 months and a bigger one after two years. Missed returns tend to come in a row, so the cost stacks. Set what's missing.
Each figure includes the normal fee. Accounts also become an offence after 12 months, punishable by a fixed penalty or a fine on the company and its officers.
Three years of missed returns add up to £927 in fees, and open the strike off route.
The Gibraltar beneficial owner register: 30 days, then every change
Within 30 days of incorporation the company tells the Registrar who owns or controls more than 25% of it, and it reports each change within 30 days. Gibraltar kept this register open to the public after the 2022 EU court ruling and re-enacted the rules in July 2026 through LN 2026/220. A nominee shareholder doesn't take you off it: the person behind the shares is still the one registered.
File the owners within 30 days, update within 30 days, and expect the entry to be public.
What a Gibraltar company costs to keep with us
The state's £129 is passed through at cost. The rest of our yearly price covers what the law needs done in Gibraltar by a licensed firm: the registered office, the company secretary, and the three filings, prepared for a company with no Gibraltar income.
- £103 annual return and £26 accounts fee, at cost
- Registered office and company secretary through a licensed Gibraltar firm
- The annual return, filed within 30 days
- The short balance sheet at Companies House
- The CT1 tax return for a quiet company
- An accountant's report or audit, if the company earns assessable income: quoted first
- A Gibraltar business licence and the 15% tax for local trading
- Same day or two hour registration of changes, at cost
- Any late supplement from before you joined us
Year one: £110 government fees at cost (£100 registration and £10 stamp duty) plus £1,080 for the licensed firm, office, secretary, owner filing, tax number and bank account setup. Every year after: £129 at cost plus £761. Prices as on the Gibraltar company page.
£890 a year from year two, with all three yearly filings for a quiet company inside.
Struck off in Gibraltar, and the ten year way back
Under s.411 of the Companies Act 2014, the Registrar may strike off a private company that has filed no annual return in the previous three calendar years, after a notice in the Gazette and three months' wait. Once dissolved, whatever the company owned passes to the Crown as ownerless property, and the directors' and members' liabilities carry on. A company that is done should close the cheap way instead: the directors apply for a voluntary strike off for £38, provided it has no assets or liabilities left.
A struck off company can be restored on an application within 10 years under s.414 of the Companies Act 2014, with the fees set in Schedule 24.
£38 to close properly. Up to £1,000 plus every missing filing to come back.
Gibraltar annual fees and filings: questions, answered
How much is the annual return fee for a Gibraltar company?
When must a Gibraltar private company file its accounts?
Does a Gibraltar company with no Gibraltar income file a tax return?
What is the penalty for a late CT1 return?
How much does a late annual return cost?
Is the Gibraltar beneficial owner register public?
Can a struck off Gibraltar company be restored?
What does Heirson charge each year for a Gibraltar company?
Changelog
- 12 November 2026: first published.
- 13 November 2026: official sources linked inside the text.
A Gibraltar company that never misses its four dates.
We file the annual return, the short balance sheet and the CT1, through a licensed Gibraltar firm, for £890 a year from year two.