Gibraltar – Alternative Residency Opportunities


There are so many reasons Gibraltar has become a prime location of economic interest – a solid global reputation, robust regulation, consistent economic growth, and recent successful COVID-19 vaccination programme securing Gibraltar’s place on the UK’s first Green Travel List from the 17th of May 2021 – are just a few examples of the commitment The Gibraltar Government consistently provide for the long-term prosperity of Gibraltar and its’ people.

Along with its’ unique Mediterranean location, Gibraltar residents enjoy a favourable tax regime with no VAT, no inheritance tax, no withholding tax, no capital gains tax, and a corporation tax rate of 10%.

The Gibraltar Government have extended these favourable benefits to High-Net-Worth Individuals (HNW) and highly skilled workers, (known as the Higher Executive Possessing Specialist Skills (HEPPS) Status), looking to become Gibraltar residents under one of the available tax residency schemes.

The two special tax residency schemes are: – the Category 2 (Cat 2) Status and the Higher Executive Possessing Specialist Skills (HEPPS) Status.

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