Obtaining Fiscal Residency in Gibraltar - Category 2 Individual Status

Who is eligible for Category 2 Individual Status?

• Category 2 Individual Status is available to all non-Gibraltarian individuals who establish a residential address in Gibraltar, have not been ordinarily resident in Gibraltar during the preceding 5 years, and do not derive any income from Gibraltar sources other than from Gibraltar Tax Exempt Status companies.

• The Government of Gibraltar will normally insist that the address to be established in Gibraltar is purchased by the individual for his exclusive use during a minimum period of 7 months in a year, and that he resides in Gibraltar for a minimum of 30 days in each calendar year (which period need not be consecutive).

• The costs of an apartment for this purpose will normally range from £200,000 to £500,000 and will have to be classified as an approved property for this purpose.