Gibraltar Category 2 Resident Status
Gibraltar's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.
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Key Details
Stay Requirements
Cat 2 status requires approved Gibraltar accommodation available year-round but publishes no day-count minimum. ~0 days plausible; not firmly documented.
low confidenceHighlights
- Attractive flat-rate taxation
- Designed for high-net-worth individuals
- No capital gains tax
What could change
Changes in tax laws could affect the benefits of this status.
Tax Notes
Gibraltar offers a flat-rate tax regime for new residents, primarily taxing foreign-source income at a maximum rate.