Category 2 Individual (High Net Worth) status
Category 2 Individual (High Net Worth) status is a residence route in Gibraltar (Steuerlicher Sonderstatus). Net worth ≥ £2m; approved residence for exclusive use in Gibraltar (owned or long lease); private health insurance; not resident in Gibraltar in prior 5 yrs; certificate via Gibraltar Finance; no local employment/business. Application fee £1,000.
Special tax regimes for new residents →Requirements at a glance
There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 5 years.
How holders are taxed
Tax only on first £118k assessable income: min £37,000, max ~£42,380/yr (official figure); no CGT, wealth, inheritance tax
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Steuerlicher Sonderstatus |
|---|---|
| Investition | — |
| Gebühren (Familie) | CHF 1'070 |
| Einkommen / Jahr | — |
| Vermögen | CHF 2'140'000 |
| Mindestaufenthalt | 0 |
| Niederlassung | 5 |
| Einbürgerung | — |
| Arbeit | no |
| Berechtigt | all (non-EU/UK need residence permit) |
| Steuern | Tax only on first £118k assessable income: min £37,000, max ~£42,380/yr (official figure); no CGT, wealth, inheritance tax |
| Stand | 2026-10 |
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.