Gibraltar vs Labuan: which jurisdiction wins?

Gibraltar vs Labuan — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Gibraltar	Labuan
Tax headline	12.5% corporate tax	3% on audited net profits
Formation days	7	14
First-year cost	$4,000	$5,000
Treaties	Limited	70+
Substance	Substance for accrued-in-and-derived-from claim	Substance Regulations 2018
Banking	Gibraltar International Bank, EMIs	Labuan banks plus Malaysia intros

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