Category 2 Individual (High Net Worth) status
Category 2 Individual (High Net Worth) status is a residence route in Gibraltar (Statuto fiscale speciale). 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.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | CHF 1'070 |
| Reddito / anno | — |
| Patrimonio | CHF 2'140'000 |
| Soggiorno min. | 0 |
| Residenza perm. | 5 |
| Cittadinanza | — |
| Lavoro | no |
| Ammessi | all (non-EU/UK need residence permit) |
| Imposte | Tax only on first £118k assessable income: min £37,000, max ~£42,380/yr (official figure); no CGT, wealth, inheritance tax |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.