Introduction
In Gibraltar you can enjoy a Mediterranean life-style in a British jurisdiction with thriving business and financial services sector coupled with low taxes. We can apply for residence for you and your family under our low tax regimes.
Gibraltar is a self-governing British Overseas Territory. We have our own Parliament and fully control our own immigration policy. UK, EU and EEA nationals are all permitted to live and work in Gibraltar. Nationals of other countries can also do so with a work permit or under our special residence schemes.
The UK/EU Trade & Mobility Treaty Agreement on Gibraltar was implemented on 15 July 2026. This saw the removal of the land frontier between Gibraltar and Spain and allows all Gibraltar residents, irrespective of nationality, free access to move throughout the entire Schengen zone (including the EU) without a visa.
Category 2 Status is a low tax regime for High Net Worth Individuals and their families.
HEPSS (Higher Executives Possessing Specialist Skills) is designed to cap the taxes paid by a person with special skills in order to attract talent to Gibraltar.
Ordinary residence is also available to persons entitled to live and work in Gibraltar.
Our team can help you apply for residence for you and your family under one of our low tax regimes.
Gibraltar Lifestyle & Immigration
Lifestyle
Gibraltar has a thriving and diverse economy. It is built on four distinct sectors: financial services, shipping, tourism and e-gaming. Gibraltar’s prosperous economy has proven to be strong and robust with our gross domestic product steadily growing year on year.
Gibraltar offers a vibrant property market with an excellent choice of high-quality housing. Gibraltar provides diverse marina facilities capable of berthing large luxury yachts. It is a Mediterranean territory and as such enjoys excellent weather and lifestyle.
Gibraltarians are enterprising and hardworking and have perfected a happy balance between industrious activity and leisurely enjoyment of life. Highest quality accommodation is available both for purchase and rental. All the commercial and business facilities and high-quality professional services which may be required also exist.
Gibraltar is a pleasant and safe place to live. Within a couple of hours’ drive in Spain, there are many attractive places to visit and spend time such as Marbella, Seville, the Sierra Nevada ski resort (next Granada) and the beautiful white sandy beaches of the Tarifa area and the south-west coast of the province of Cadiz.
An excellent quality of life can be enjoyed in Gibraltar which makes it an ideal place for families to relocate to. We have an English education system with our students all being entitled to attend UK universities.
Immigration
Gibraltar is a self-governing British Overseas Territory. We have our own Parliament and pass all of our own laws. Under our constitutional arrangements with the UK, they remain responsible for our foreign affairs and defence.
We fully control our own immigration policy and do not follow criteria set by the UK.
UK, EU and EEA nationals are all permitted to enter Gibraltar upon production of a valid national identity card or passport issued by such a State. A family member is also admitted into Gibraltar on the same basis. Such nationals are also permitted to reside in Gibraltar and cross the land frontier into Spain.
US, Canadian, Australian and several South American nationals do not require a visa to enter Gibraltar. Other nationals can check visa entry requirement on the website of the Borders and Coast Guard Agency: http://www.gibraltarborder.gi.
Low Tax Residence in Gibraltar – Category 2 Status
In Gibraltar this form of tax residence is popularly known as Category 2 Status.
Upon being granted Category 2 tax status, applicants will be issued with a tax ID number and they will pay a relatively low amount of tax on their worldwide income in Gibraltar. This can assist persons who have left, or are leaving, a higher tax jurisdiction in proving that they are tax resident in Gibraltar and are paying their taxes here.
To qualify for Category 2 Status applicants must establish two main things: (1) ownership of assets, which can include property and shares, worth in excess of £5 Million and (2) having approved residential accommodation in Gibraltar for their exclusive use.
Taxation ranges between a minimum of £37,000 and a maximum of £42,380 per annum.
Category 2 Application Procedure
The following documents must be produced:
- Documentation showing net wealth in excess of £5 Million.
- A character reference from a bank and a second one from a lawyer, accountant or from another bank.
- A CV documenting the applicant’s source of wealth.
- An application form, which we will provide, together with payment of a non-refundable application fee of £5,000 payable to the Gibraltar Government.
Upon making the application, a start date for the Category 2 Status can be chosen. This can be as from the date of the application or later.
The applicant will also need to confirm whether they will be carrying on business from Gibraltar. This is permitted provided that it will not be in competition with other local businesses conducting similar activities. Approval to carry on business from Gibraltar is required from the Finance Centre Director.
Proof of Wealth
Bank statements or letters from a bank manager or accountant are acceptable as proof of wealth. Non-monetary assets such as shares and property are acceptable upon production of suitable documentary evidence such as an accountant’s valuation or surveyor’s report.
Most applicants either produce a bank statement/portfolio valuation or a letter from their accountants which details their net wealth.
Approved Property
A residential property approved by the Finance Centre Director must be purchased or rented within two months of being granted Category 2 Status.
Spouses & Children
There is provision in the law to allow spouses and children (under 18 or in full time education) to be granted Category 2 Status under the same certificate as the principal applicant.
A spouse can also elect for their income to be considered a part of the applicant’s and this can be declared in the same tax return.
Taxation
The amount of tax payable to the Gibraltar Government currently ranges between a minimum of £37,000 and a maximum of £44,740 per annum. The precise amount of tax will depend upon: (a) how much money is remitted to the applicant in Gibraltar and (b) the amount of taxable income earned by the applicant within Gibraltar in each financial year. Payment of the tax is due on 1st November in each year.
Upon being approved, applicants must pay a deposit of £44,740 as a guarantee for future payments of tax. Upon relinquishing Category 2 Status (and provided that no tax is outstanding), the Gibraltar Government will return this sum.
The tax year runs from 1st July to 30th June. A return needs to be filed annually with the local Income Tax Authorities.
Application for Gibraltar Civilian Registration Card
A Gibraltar Civilian Registration Card (the “CRD”) can be issued to persons holding Category 2 Status and their families. This is useful as it provides evidence of residence in Gibraltar. Residency permits are also issued in tandem with the CRD.
Once the applicant has rented or purchased a suitable property in Gibraltar, they can apply for their CRD. A copy of the rental agreement or title deeds together with private medical insurance will be required.
The private medical insurance must cover the applicant (as well as any other members of their family moving to Gibraltar) for all risks in Gibraltar and the neighbouring Spanish hinterland.
Low Tax Residence – HEPSS
HEPSS (Higher Executives Possessing Specialist Skills) is designed to cap the taxes paid by a person with special skills in order to attract talent to Gibraltar.
HEPPS status allows specialist skilled workers who earn more than £160,000 per annum to have an attractive fiscal status in Gibraltar. The company which employs the individual needs to make the application and, upon it being successful, the individual will be able to limit their tax liability to the first £160,000 only. In practice this currently amounts to just over £43,000 per annum. The HEPSS individual will not pay tax on any remuneration over and above the £160,000 paid by the employer.
The requirements are somewhat similar to applying for Category 2 Status and we can advise on and guide applicants through the process.
Ordinary Residence
Application for residency
In order for a person to attain residency they must satisfy the Gibraltar authorities that they are of good character and that granting them residence is in the interests of Gibraltar. The application should be directed to the Civil Status and Registration Office. The vast majority of applications for residence by EEA nationals are accepted.
Residence Requirements
Workers employed by a Gibraltar-based business and self-employed persons may apply for residence in Gibraltar. The criteria to qualify for residence is as follows.
Minimum salary & employment requirements
New residents will generally be required to hold a Gibraltar employment contract with average gross annual earnings of at least £37,500 (rounded up to the nearest £500),.
The employment must be with a business that has been trading in or from Gibraltar for at least one year, is fully registered and licensed under the Fair Trading Act and any other applicable regulatory authority and has all payments and filings up to date.
Accommodation
Applicants must rent or purchase residential property in Gibraltar for use as their primary residence. Rental agreements must be for a minimum of twelve months and holiday lets will not qualify. New applications from individuals proposing to live aboard vessels will not be accepted.
Age requirements
Applicants must generally be aged 55 or under, although the Chief Minister retains a discretion to allow applicants over that age where their residence is deemed to be in the interests of Gibraltar. Persons over 55 who are granted residence would have no entitlement to Elderly Residential Services unless and until they obtain Gibraltarian Status.
Security vetting
All applicants must submit an official vetting form from their country of origin.
Young persons
Applicants under 30 may qualify below the £37,500 salary threshold, provided their employer pays the applicable tax and social insurance contributions as though the threshold were met.
Self-employed individuals & New Businesses
New self-employed applicants and businesses that have been trading for less than one year will generally be required to lodge a deposit covering the estimated first-year tax and social insurance liabilities. This deposit is to be returned upon the cessation of business and the Minister for Business retains a discretion to waive the full amount in defined circumstances.
Benefits & Entitlements
Residents will continue to have access to the Gibraltar Group Practice Medical Scheme (GPMS) for them selves, their spouse and their children, as well as schooling in Gibraltar for their children. Scholarships for dependent children will be available after 10 years of continuous lawful residence and uninterrupted payment of tax and social insurance. However, residence alone will not provide access to elderly residential care, domiciliary care, public or affordable housing, berths in the Small Boats Marina, or other social benefits.
Partners & Families
Applicants may be accompanied by a spouse and children. Unmarried partners of individuals with Gibraltarian Status may be permitted to reside in Gibraltar where evidence of a durable relationship of at least two years is provided. Spouses of applicants will be required to pay an amount equivalent to the maximum employee’s Social Insurance contribution.
Renewal & Lapse
Residence permits will be renewed annually with confirmation required that all conditions continue to be met. Permits will automatically lapse if tax and social insurance payments cease or eight weeks after a Notice of Termination of Terms of Engagement is filed with the Department of Employment, unless a new employment contract is secured.
Anti-avoidance measures will flag any downward variations in salary to ensure the conditions under which the permit was issued continue to be met.
