Employment / work permit with residence permit
Employment / work permit with residence permit is a residence route in Gibraltar (Emploi). 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.
| Catégorie | Emploi |
|---|---|
| Investissement | — |
| Frais (famille) | — |
| Revenu / an | — |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | 5 |
| Citoyenneté | 6 |
| Travail | yes |
| Éligibles | all (EU/CH citizens no longer have free movement since 2021) |
| Impôts | Gibraltar resident (183 days or 300 days/3 yrs): ABS/GIBS income tax up to ~28%; no CGT/wealth/IHT |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.