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Pathway

Gibraltar Category 2 Residence

Gibraltar Residency
Pathway overview

At a glance

People with substantial wealth can seek Category 2 certification and the associated Gibraltar residence permission.

Wealth
Confirm the operative threshold; GIP 5,000,000 announced in June 2026
Home
Approved accommodation available for your exclusive use
Previous five tax years
Gibraltar residence, employment, or business can exclude you; specific exceptions or a confirmed waiver may apply

Summary

Category 2 combines a wealth-based tax certificate with a separate Gibraltar residence process. The government announced a GIP 5,000,000 wealth threshold in June 2026, but the authority must confirm which threshold is in force for the application. The GIP 5,000 application fee and required tax payments are additional considerations.

A property purchase or tax certificate alone does not give permission to reside, and the category does not provide a general tax exemption. Local employment or business activity still needs the relevant approval.

Could this pathway work for you?

Eligibility

Obtain confirmation that you meet the current wealth criteria, demonstrate qualifying accommodation, and satisfy the prior-residence and activity rules or a confirmed waiver. The previous five tax years are examined: more than 183 days in Gibraltar in one year, an average of more than 90 days in any three of those years, or local employment or business can exclude an applicant, subject to the stated exceptions and waiver power. The home must be approved and available for your exclusive use.

The current application fee is GIP 5,000, with an advance tax payment and continuing tax obligations. Complete certification, tax, and immigration requirements; the tax certificate alone is not permission to move.

From eligibility to the application
  1. Check the qualifying basis Confirm current Category 2 eligibility with the Finance Center.
  2. Prepare the application Prepare wealth, history, accommodation, and personal records and budget the fee and tax payments.
  3. Complete the required process Obtain the certificate and required residence document and maintain both sets of conditions.

The responsible authority checks the evidence and decides the application.

What This Route Allows

Associated residence permission once the authorities approve it, while maintaining the required Category 2 status and immigration conditions.

What This Route Is Not

This is not citizenship by investment, automatic permanent residence, or tax exemption. Local business or employment needs the relevant approval. Do not treat a property purchase or a tax certificate alone as a residence permit.

Next Steps

  1. Confirm current Category 2 eligibility with the Finance Center.
  2. Prepare wealth, history, accommodation, and personal records and budget the fee and tax payments.
  3. Obtain the certificate and required residence document and maintain both sets of conditions.

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Sources