Gibraltar residency · Low-tax British lifestyle
Make Gibraltar your home — and your tax base.
A self-governing British territory on the Mediterranean, with low personal tax regimes for high-net-worth individuals and skilled executives. We handle your residency application end to end, for you and your family.
Why relocate to Gibraltar
Gibraltar is a self-governing British Overseas Territory at the southern tip of the Iberian Peninsula. It runs on English common law, uses English as its official language and controls its own immigration policy — combining the familiarity of a British system with a Mediterranean setting.
For individuals and families, the appeal is a genuinely low-tax base: a 15% territorial corporation tax, 0% VAT, no capital gains tax and no inheritance tax. English-language schooling and access to UK universities make it practical for families, while a strong property and marina market supports longer-term plans.
Because Gibraltar manages its own immigration, UK, EU and EEA nationals can generally enter on a valid passport or national identity card. Other nationalities should check the current entry requirements before travelling, and we can advise on the route that fits your circumstances.
Read more about the jurisdiction on our Gibraltar companies page.
The three residency routes
Gibraltar offers three principal routes to residency. The right one depends on your wealth, your work and your family's plans — we help you choose and apply.
Category 2 (High Net Worth Individuals)
A capped-tax regime for high-net-worth individuals. Pay a fixed band of tax on your income, regardless of how much you earn. Requires £5m+ in net assets and approved accommodation in Gibraltar.
HEPSS (skilled executives)
For Higher Executives Possessing Specialist Skills earning above a set threshold. Tax is capped on the first portion of salary only. The employing company applies.
Ordinary residence
The standard route for those living and working in Gibraltar — requires a minimum salary of £37,500, a maximum age of 55, suitable accommodation and adequate resources. Flexibility is available for skills shortages and other special cases.
Ordinary residence
Ordinary residence is the standard route for people who will live and work in Gibraltar without a capped-tax regime.
- Minimum salary of £37,500.
- Maximum age of 55.
- Suitable accommodation in Gibraltar.
- Good health.
- Adequate financial resources, without recourse to public funds.
New residents who are working directors must pay a refundable tax deposit of circa £10,000, refunded on exit. Additional flexibility is available for skills shortages, sectoral needs, entrepreneurship, transitional arrangements and ministerial discretion.
Applicants typically qualify as a worker, self-employed person, jobseeker or self-sufficient person (which includes Category 2 individuals). Applications are directed to the Civil Status and Registration Office.
Compare the routes
| Category 2 | HEPSS | Ordinary residence | |
|---|---|---|---|
| Best for | High-net-worth individuals seeking tax certainty | Skilled senior executives with specialist skills | People living and working in Gibraltar |
| Headline benefit | Annual tax on worldwide income is capped | Tax capped on the first portion of income | Standard route to live and work locally |
| Key requirement | Net assets over £5 million + approved accommodation | Minimum salary threshold [VERIFY: current threshold] + specialist role | Min salary £37,500, max age 55 + suitable accommodation |
| Indicative annual tax | [VERIFY: current minimum and maximum band] | [VERIFY: current capped amount] | Taxed on Gibraltar income at standard rates |
| Who applies | The individual (with our support) | The employing company | The individual |
| Family included? | Yes — spouse and dependent children | Yes — spouse and dependent children | Yes — dependants per immigration rules |
Tax figures change with the annual Budget — items marked [VERIFY] must be confirmed before relying on them.
How Octopus helps
We make relocation straightforward. We assess the right route for your circumstances, prepare and submit your application, and liaise with the authorities on your behalf — then support the practical side of settling in.
- Property search and approved-accommodation guidance
- Banking introductions and account opening
- Schooling and family relocation support
- Ongoing tax filing and compliance
We are licensed by the Gibraltar Financial Services Commission (GFSC) — FSC No. 0827B. Explore related services: Company Formation, Banking Introductions and Accounting & Tax.
Category 2 residency
A closer look at Cat 2 status for high-net-worth individuals.
HEPSS residency
Residency for higher executives with specialist skills.
Relocating to Gibraltar
Practical guidance on making the move to the Rock.
Relocation services
End-to-end support for individuals and businesses relocating.
FAQs
Thinking about relocating to Gibraltar?
Tell us about your situation and we'll recommend the right residency route.