Employment / work permit with residence permit
Employment / work permit with residence permit is a residence route in Gibraltar (Employment). Job offer from Gibraltar employer; contract registered with Employment Service; non-British nationals need work permit (labour-market test) and permit of residence; accommodation. Many workers live in Spain as frontier workers.
Requirements at a glance
Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 6 years.
How holders are taxed
Gibraltar resident (183 days or 300 days/3 yrs): ABS/GIBS income tax up to ~28%; no CGT/wealth/IHT
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.
| Category | Employment |
|---|---|
| Investment | — |
| Fees (family) | — |
| Income / yr | — |
| Assets | — |
| Min. stay | — |
| PR | 5 |
| Citizenship | 6 |
| Work | yes |
| Eligible | all (EU/CH citizens no longer have free movement since 2021) |
| Tax | Gibraltar resident (183 days or 300 days/3 yrs): ABS/GIBS income tax up to ~28%; no CGT/wealth/IHT |
| As of | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.