Gibraltar Category 2 (HNWI Residence)

Min investment

On request

Time to status

~weeks–months (Finance Centre / Income Tax Office)

Path to citizenship

No route via this status; those becoming resident after 6 Oct 2025 face a 20-year path to Gibraltarian status (was 10).

Residency requirement

Must have approved residential accommodation in Gibraltar available for exclusive use all year.

Visa-free destinations

Not specified

Dual citizenship allowed

N/A (residency)

Notes

Category 2 is a capped-tax status for high-net-worth individuals under Gibraltar's Qualifying (Category 2) Individuals Rules 2004 — not an investment programme. From 18 June 2026 new applicants must show minimum net worth of £5,000,000 (raised from £2M; existing holders grandfathered). Tax on assessable income is capped — roughly £37,000–£42,380 for 2025/26. Applicants must own or rent approved Gibraltar residential property available for their exclusive use year-round, and must not have been resident or employed in Gibraltar in the previous five years. No path to citizenship via this status; the route to full Gibraltarian status now takes 20 years for those resident after 6 Oct 2025.

About Gibraltar

Healthcare

★★★★★

Safety

★★★★★

Cost of living

High

Climate

Mediterranean