Moving to Gibraltar: taxes, residence and life
How to become tax resident in Gibraltar: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Gibraltar the top income tax rate is 25%, dividends are taxed at up to 25% and companies pay 15% corporate tax. Newcomers may use a special regime (5%): Category 2 HNWI: personal tax capped (max GBP 42,380/yr).
How to move and become tax resident
You can become tax resident in Gibraltar from arrival once you take up residence (Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k)). The typical route is Category 2 HNWI residence: Net worth ≥£2m, approved exclusive Gibraltar residence, health insurance, clean record; no local work There are 5 open residence programmes in Gibraltar — see the list below.
Living there
Gibraltar has a hot-summer Mediterranean climate with winter highs around 16.4 °C and summer highs around 28.5 °C.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 25% |
| Corporate tax | 15% |
| Special regime for newcomers | 5% — Category 2 HNWI: personal tax capped (max GBP 42,380/yr). |
| Податкове резидентство | з моменту прибуття — Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k) |
| Типовий шлях до посвідки | Category 2 HNWI residence — Net worth ≥£2m, approved exclusive Gibraltar residence, health insurance, clean record; no local work |
| Тип клімату | hot-summer Mediterranean · 16.4° / 28.5° (Gibraltar) |
Residence programmes in Gibraltar
Active programmes
- Category 2 Individual (High Net Worth) status — specialTax · 2026-10
- High Executive Possessing Specialist Skills (HEPSS) — Дохід / рік CHF 171'200 · 2026-10
- Employment / work permit with residence permit — employment · 2026-10
- Permit of residence – self-sufficient persons / own business — independentMeans · 2026-10
- Family member residence (dependants of residents/British citizens) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Gibraltar to become tax resident?
з моменту прибуття. 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
How much tax will I pay in Gibraltar?
In Gibraltar the top income tax rate is 25%, dividends are taxed at up to 25% and companies pay 15% corporate tax.
Which residence programmes does Gibraltar offer?
Category 2 Individual (High Net Worth) status; High Executive Possessing Specialist Skills (HEPSS); Employment / work permit with residence permit; Permit of residence – self-sufficient persons / own business; Family member residence (dependants of residents/British citizens)
What is the usual way to move to Gibraltar?
Category 2 HNWI residence. Net worth ≥£2m, approved exclusive Gibraltar residence, health insurance, clean record; no local work
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.