Gibraltar Residency

Gibraltar is fast becoming a favoured jurisdiction for high net worth individuals and businesses that are looking for a legitimate way to lower their tax bill in a properly regulated financial environment. Having signed more than 20 TIEAS and been white listed by the OECD, Gibraltar has completed a fourteen year transition from offshore tax haven to a mainstream leading European financial services centre.

Gibraltar offers compelling tax planning advantages for businesses and high net worth individuals considering a new country of residence. Whether this is for personal tax restructuring, estate planning or simply for a change of lifestyle there are significant benefits to being tax resident in Gibraltar.

Businesses pay a flat rate of corporation tax which is set at 10% whilst being able to operate in a country that is within the EU, with English as its official language and modelled on the English legal system. Despite being an integral part of the EU Gibraltar has the added advantage of being outside of the VAT (value added tax) zone.

For high net worth individuals there are two distinct options available for Gibraltar tax residency “category 2” and “self-sufficiency” and both offer tremendous tax advantages.


Who should consider applying for “Cat 2” Gibraltar residency?

Individuals who are looking to protect either their trading or earned income from higher rates of taxation in their country of residence or where they declare their income.

The key conditions which must be fulfilled to obtain Category 2 Gibraltar residency status are as follows:

How much tax will be paid?

Tax liability capped at £80,000 income with a minimum tax of £22,000 and a maximum of £27,560.

What are the benefits?


Who should consider Gibraltar tax residency on “Self Sufficiency” grounds?

Individuals who are in receipt of passive income.

The key conditions which must be fulfilled to obtain self-sufficiency residency status are as follows:

How much tax will be paid?

There is no tax to be paid save for any earned income.

What are the benefits?


The acronym HEPSS stands for “High Executive Possessing Specialist Skills.” The Gibraltar Government introduced HEPSS as an alternative Gibraltar residency tax status to attract executives with specialist skills to Gibraltar.

Who should consider becoming tax resident in Gibraltar as a HEPSS?

Executives or individuals who are looking to relocate to Gibraltar who possess specialist skills.

The key conditions which must be fulfilled to obtain HEPSS Gibraltar residency status are as follows:

How much tax will be paid?

Tax is capped at £120,000 of worldwide income under the Gross Income Based System (GIB)

What are the benefits?

Tax is capped at £29,940

At a time when governments around the world are increasing personal and indirect taxes to increase revenues, Gibraltar offers a refreshing and significantly less painful alternative.

At Fiduciary Wealth we provide a complete tax planning service to individuals and businesses looking to relocate to Gibraltar. With our in depth experience in cross border and expat financial planning issues and our ability to harness the skills of other professionals needed to complete the Gibraltar residency process ours is a true Gibraltar “one-stop shop” encompassing registration, property search, finance and insurance.

If you are looking for a new place of residency then Gibraltar could well be the right “address” for you or for your business.

Our residency division offers a complete service for those wishing to be considered for Gibraltar Residency in any category. Our advisers will handle the whole process from preparing the application to presenting the residency certificates.

For full information about Gibraltar residency options please visit

To discuss your Gibraltar residency options with a relocation specialist or for further information Tel: +350 200 50982 or email

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