Gibraltar is a British Overseas Territory and EU EEA member. PCC framework since 2001. Source: GFSC Register, IMF FSAP 2007/2024, Gibraltar Government Budget 2025.
10
Active (DB) (DB extra 41
54
Gibraltar Captives (incl. PCC)
?1.45bn
Total GPW (2026 est.)
15%
Corporate Tax Rate (2024)
2001
PCC Framework Enacted
Active Captives/PCC (2001-2026 · GFSC + IMF 2007
captive (2001-2026 · GFSC + IMF +
Key Captive Companies
| # | Company Name | Domicile | License Year |
|---|---|---|---|
| 1 | CNPC Captive (Baidu) Insurance Co., Ltd. | Beijing | 2013 |
| 2 | China Railway Captive Insurance Co., Ltd. | Beijing | 2015 |
| 3 | COSCO Shipping Captive Insurance Co., Ltd. | Shanghai | 2017 |
| 4 | Guangdong Energy Captive Insurance Co., Ltd. | Guangzhou | 2017 |