Category 2 Individual (High Net Worth) status

Category 2 Individual (High Net Worth) status is a residence route in Gibraltar (Szczególny status podatkowy). 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.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Gibraltar

Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k)

Cat 2 needs £2m net worth; ordinary: 183 days/yr or >300 over 3 yrs; HEPSS for high earners

Residence certificate: ITO certificate of residence (Cat 2 or ordinarily resident)

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Gibraltar on the interactive map →otwórz w bazie → →Strona oficjalna ↗

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.

Kategoria	Szczególny status podatkowy
Inwestycja	—
Opłaty (rodzina)	CHF 1'070
Dochód / rok	—
Majątek	CHF 2'140'000
Min. pobyt	0
PS	5
Obywatelstwo	—
Praca	no
Kto może	all (non-EU/UK need residence permit)
Podatek	Tax only on first £118k assessable income: min £37,000, max ~£42,380/yr (official figure); no CGT, wealth, inheritance tax
Stan na	2026-10

Strona oficjalna

otwórz w bazie →

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 Figures are simplified, indicative and may be out of date.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.