Gibraltar Cat 2 Status

Tax residence

High Net Worth Individuals (“HNWIs”) as defined under Qualifying (Category 2) Individuals Rules 2004 – Income Tax Act

1. Tax

  1. Payable on first £80,000 of income only
  2. Minimum tax payable £22,000
  3. Maximum tax payable £29,000

2. Basic Requirements

  1. Minimum net worth £2m
  2. Approved Property for rent or purchase
  3. Applicant must be of good character

3. Miscellaneous

  1. Some requirements may be waived
  2. HNWIs may enter into limited trading activities
  3. No capital gains tax, inheritance tax, wealth tax or sales tax

4. Cost

We will assist in the application and guide you through the entire process.

The total cost will be £3,500 including the non-refundable application fee of £1,000.