Permit of residence – self-sufficient persons / own business

Permit of residence – self-sufficient persons / own business is a residence route in Gibraltar (Bağımsız gelir). Discretionary permit of residence under Immigration, Asylum & Refugee Act for persons with sufficient means/health cover, or self-employed with Gibraltar business licence. Low confidence: criteria not published; Cat 2 is the usual route for wealthy non-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 →veritabanında aç → →Resmi sayfa ↗

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

Ordinary Gibraltar tax residence: income tax up to ~28%; no CGT, wealth or 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.

Kategori	Bağımsız gelir
Yatırım	—
Harçlar (aile)	—
Gelir / yıl	—
Varlıklar	—
Asg. kalış	—
Daimi oturum	5
Vatandaşlık	6
Çalışma	ownBusiness
Uygunluk	all (discretionary)
Vergi	Ordinary Gibraltar tax residence: income tax up to ~28%; no CGT, wealth or inheritance tax
Tarih	2026-10

Resmi sayfa

veritabanında aç →

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 Figures are simplified, indicative and may be out of date.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