Benefits of Gibraltar


Gibraltar, positioned at the entrance of the Mediterranean, benefits from the typical warm Mediterranean climate and relaxed lifestyle. Coupled with its reputation as an international finance centre and favourable tax regime, Gibraltar is the perfect location for entrepreneurs and retirees.


Gibraltar does not charge any (i) inheritance or succession taxes, (ii) capital gains taxes, (iii) wealth taxes, (iv) tax on savings and investment income, (v) VAT or (vi) Stamp Duty.

Furthermore, High Net Worth individuals may apply for Category 2 Status or High Executive Possessing Specialist Skills (HEPSS).

Category 2 Status or HEPSS Status

Anyone having a net worth in excess of GBP 2,000,000 may apply for Category 2 status. Such persons benefit from paying income tax only on the first GBP118,000.00 received, paying a maximum of GBP44,740.00 Income Tax.

Anyone earning an annual employment income exceeding GBP160,000 may apply for HEPSS (High Executing Possessing Specialist Skills) Status. Persons holding such status benefit from paying income tax only on the first GBP160,000 received, limiting tax liability to a maximum of GBP43,140.

In order to qualify for Category 2 or HEPSS Status, an applicant must:

(i) Reside in a ‘Prime Area’ approved property.

(ii) Hold Private Comprehensive Health Insurance.

(iii) Provide a Statement of Net Worth or Income.

(iv) Provide a Valid Passport and CV.

(v) Provide 2 professional references (including one from an international bank).