Employment / work permit with residence permit

Employment / work permit with residence permit is a residence route in Gibraltar (Zatrudnienie). 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.

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 ↗

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.

Kategoria	Zatrudnienie
Inwestycja	—
Opłaty (rodzina)	—
Dochód / rok	—
Majątek	—
Min. pobyt	—
PS	5
Obywatelstwo	6
Praca	yes
Kto może	all (EU/CH citizens no longer have free movement since 2021)
Podatek	Gibraltar resident (183 days or 300 days/3 yrs): ABS/GIBS income tax up to ~28%; no CGT/wealth/IHT
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 Figures are simplified, indicative and may be out of date.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.