Permit of residence – self-sufficient persons / own business
Permit of residence – self-sufficient persons / own business is a residence route in Gibraltar (Independent means). This is a discretionary permit of residence under the Immigration, Asylum and Refugee Act for people with enough means and health cover, or the self-employed with a Gibraltar business licence. The criteria are not published, so this is uncertain. Category 2 status is the usual route for wealthy people who do not work.
Passive-income and financially independent residence →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
Normal Gibraltar tax residence applies: income tax up to about 28%. There is no capital gains, wealth or inheritance tax.
Tax regimes in Gibraltar
- Special regimeCategory 2 HNWI status caps income tax at $56,500 a year, and tax applies only on the first $160,000 of assessable income. It has no end date. You need a net worth of $4,000,000 or more and qualifying accommodation in Gibraltar.
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.
| Category | Independent means |
|---|---|
| Investment | — |
| Fees (family) | — |
| Income / yr | — |
| Assets | — |
| Min. stay | — |
| PR | 5 years |
| Citizenship | 6 years |
| Work permission | own business only |
| Eligible | Everyone, at the authorities' discretion. |
| Tax | Normal Gibraltar tax residence applies: income tax up to about 28%. There is no capital gains, wealth or inheritance tax. |
| As of | 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 Figures are simplified, indicative and may be out of date.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.