Category 2 Individual (High Net Worth) status
Category 2 Individual (High Net Worth) status is a residence route in Gibraltar (Statut fiscal spécial). 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.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | CHF 1'070 |
| Revenu / an | — |
| Avoirs | CHF 2'140'000 |
| Séjour min. | 0 |
| Résidence perm. | 5 |
| Citoyenneté | — |
| Travail | no |
| Éligibles | all (non-EU/UK need residence permit) |
| Impôts | Tax only on first £118k assessable income: min £37,000, max ~£42,380/yr (official figure); no CGT, wealth, inheritance tax |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.