Category 2 Individual (High Net Worth) status
Category 2 Individual (High Net Worth) status is a residence route in Gibraltar (Bijzondere fiscale status). 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.
| Categorie | Bijzondere fiscale status |
|---|---|
| Investering | — |
| Leges (gezin) | CHF 1'070 |
| Inkomen / jr | — |
| Vermogen | CHF 2'140'000 |
| Min. verblijf | 0 |
| PV | 5 |
| Staatsburgerschap | — |
| Werk | no |
| Komt in aanmerking | all (non-EU/UK need residence permit) |
| Belasting | Tax only on first £118k assessable income: min £37,000, max ~£42,380/yr (official figure); no CGT, wealth, inheritance tax |
| Stand | 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 Figures are simplified, indicative and may be out of date.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.