Umzug nach Gibraltar: Steuern, Aufenthalt und Leben
So werden Sie in Gibraltar steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Gibraltar the top income tax rate is 25%, dividends are taxed at up to 25% and companies pay 15% corporate tax. Newcomers may use a special regime (5%): Category 2 HNWI: personal tax capped (max GBP 42,380/yr).
How to move and become tax resident
You can become tax resident in Gibraltar from arrival once you take up residence (Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k)). The typical route is Category 2 HNWI residence: Net worth ≥£2m, approved exclusive Gibraltar residence, health insurance, clean record; no local work There are 5 open residence programmes in Gibraltar — see the list below.
Living there
Gibraltar has a hot-summer Mediterranean climate with winter highs around 16.4 °C and summer highs around 28.5 °C. The economy grew +2.5% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 162 countries without a visa in advance. Security: No conflict exposure (UK territory).
Key facts
| Höchste Einkommenssteuer | 25% |
|---|---|
| Dividendensteuer | 25% |
| Gewinnsteuer | 15% |
| Sonderregime für Zuzüger | 5% — Category 2 HNWI: personal tax capped (max GBP 42,380/yr). |
| Steuerliche Ansässigkeit | ab Zuzug — Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k) |
| Typischer Aufenthaltsweg | Category 2 HNWI residence — Net worth ≥£2m, approved exclusive Gibraltar residence, health insurance, clean record; no local work |
| Pass | visumfrei oder Visum bei Ankunft in 162 Länder |
| Economic growth | +2.5% (2025), forecast 2% (2026) |
| Klimatyp | hot-summer Mediterranean · 16.4° / 28.5° (Gibraltar) |
| Krieg & Konflikte | none — No conflict exposure (UK territory) |
| Alle Naturgefahren | 3.3/10 |
| Bankensicherheit | 7.5/10 · NR |
| Eigentumsschutz | 8/10 |
| Warme Wohnungen im Winter | 6.5/10 |
Aufenthaltsprogramme in Gibraltar
- Category 2 Individual (High Net Worth) status — specialTax · open · 2026-10
- High Executive Possessing Specialist Skills (HEPSS) — Einkommen / Jahr CHF 171'200 · open · 2026-10
- Employment / work permit with residence permit — employment · open · 2026-10
- Permit of residence – self-sufficient persons / own business — independentMeans · open · 2026-10
- Family member residence (dependants of residents/British citizens) — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Gibraltar to become tax resident?
ab Zuzug. Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k) Cat 2 needs £2m net worth; ordinary: 183 days/yr or >300 over 3 yrs; HEPSS for high earners
How much tax will I pay in Gibraltar?
In Gibraltar the top income tax rate is 25%, dividends are taxed at up to 25% and companies pay 15% corporate tax.
Which residence programmes does Gibraltar offer?
Category 2 Individual (High Net Worth) status; High Executive Possessing Specialist Skills (HEPSS); Employment / work permit with residence permit; Permit of residence – self-sufficient persons / own business; Family member residence (dependants of residents/British citizens)
What is the usual way to move to Gibraltar?
Category 2 HNWI residence. Net worth ≥£2m, approved exclusive Gibraltar residence, health insurance, clean record; no local work
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.