Gibraltar Residency

Gibraltar

Category 2 Programme

Eligibility

Applicants must meet two principal criteria:

Net Worth

Demonstrate a net worth exceeding £2 million, including property and/or shareholdings.

Approved Accommodation

Secure approved residential accommodation in Gibraltar for their exclusive use.

Tax Treatment

Capped Tax Regime

The programme offers a capped tax regime, with a minimum liability of £37,000 and a maximum of £44,740, depending on remittances.

No Wealth Taxes

Gibraltar has no capital gains tax, inheritance tax, or tax on investment income.

Lifestyle

Beyond its tax advantages, Gibraltar offers a well-rounded and highly attractive lifestyle proposition. Situated in the Mediterranean at the southern tip of Spain, it combines a favourable climate with the familiarity of a British legal system and an English-speaking environment. This blend of Mediterranean living and institutional stability continues to appeal to internationally mobile families.

Gibraltar also benefits from a strong education framework based on the English system, with clear pathways to UK universities. The jurisdiction is widely regarded as safe and stable, making it particularly suitable for family relocation. In addition, its immediate proximity to southern Spain allows easy access to destinations such as Marbella, Seville, the Sierra Nevada, and the Cádiz coastline, offering a diverse range of leisure and lifestyle opportunities.

Mobility Within Europe

Under the forthcoming EU–UK framework, holders of a Gibraltar Residence Card are expected to benefit from visa-free travel within the Schengen Area for up to 90 days in any rolling 180-day period. This further enhances Gibraltar's attractiveness as a base for internationally mobile individuals.

FAQ

Frequently Asked Questions

Applicants must meet two principal criteria: demonstrate a net worth exceeding £2 million (including property and/or shareholdings), and secure approved residential accommodation in Gibraltar for their exclusive use.

The programme offers a capped tax regime, with a minimum liability of £37,000 and a maximum of £44,740, depending on remittances. In addition, Gibraltar has no capital gains tax, inheritance tax, or tax on investment income.

Yes. Together with our partners, we assist with residence applications in Gibraltar, including the Category 2 Programme, acting as your point of contact throughout the process.

Situated in the Mediterranean at the southern tip of Spain, Gibraltar combines a favourable climate with a British legal system and an English-speaking environment. It benefits from a strong education framework based on the English system with clear pathways to UK universities, is widely regarded as safe and stable, and its proximity to southern Spain provides easy access to destinations such as Marbella, Seville, the Sierra Nevada, and the Cádiz coastline.

Under the forthcoming EU–UK framework, holders of a Gibraltar Residence Card are expected to benefit from visa-free travel within the Schengen Area for up to 90 days in any rolling 180-day period.