Moving to
Gibraltar

Move to Gibraltar and save tax

For those individuals wishing to move to Gibraltar to benefit from its special tax regimes, there are two separate categories of tax residence.

Tax is payable on the first £80,000 of income only

The minimum tax payable is £22,000

The maximum tax payable is £29,000

The applicant’s net worth should be £2m or more

Must have available approved rental or purchased property (see “Property”)

Applicant must be of good character

Some requirements may be waived

Category 2 individuals may enter into limited trading activities in Gibraltar

No capital gains tax, inheritance tax, wealth tax or sales tax

This is the second category of residence available to those who fulfil the following requirements (some requirements may be waived):

The individual possesses skills that are necessary to promote and sustain economic activity of particular economic value to Gibraltar;
Those skills are not available in Gibraltar;
Those skills are important for the economic development and growth of Gibraltar;
He or she will earn more than £100,000 per annum in Gibraltar;
The individual has available to him for his exclusive use for the period of the certificate, residential accommodation in Gibraltar, approved for this purpose by the Finance Centre Director;
the individual has not been gainfully occupied or resident in Gibraltar in any part of the thirty-six-month period immediately preceding the year in which the application is made.