Employment / work permit with residence permit
Employment / work permit with residence permit is a residence route in Gibraltar (就業). 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.
| 類別 | 就業 |
|---|---|
| 投資 | — |
| 費用（家庭） | — |
| 收入 / 年 | — |
| 資產 | — |
| 最低居住 | — |
| 永居 | 5 |
| 入籍 | 6 |
| 工作 | yes |
| 申請資格 | all (EU/CH citizens no longer have free movement since 2021) |
| 稅收 | Gibraltar resident (183 days or 300 days/3 yrs): ABS/GIBS income tax up to ~28%; no CGT/wealth/IHT |
| 截至 | 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 Figures are simplified, indicative and may be out of date.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.