Category 2, High Net Worth (HNWIs) & HEPPS Higher Executive Possessing Specialist Skills (HEPSS)

Individuals that meet Gibraltars Category 2 requirements are eligible for tax benefits which limits their potential taxable liability.

A Category 2 Individual's minimum annual tax payable is £22,000, or £1,833.33 for each complete month or part month for which the certificate is in force. At current rates in 2019, a Category 2 Individual would pay on average a maximum of £27,560 per annum.

Personal worldwide income in excess of £80,000 for the year under assessment is not subject to income tax in Gibraltar. Moreover, tax only applies to any income remitted to Gibraltar.

Gibraltar is free of capital gains tax, inheritance tax, wealth tax and VAT. Whilst no planning can ever eliminate the payment of tax, Gibraltar's tax system has been updated in recent years to provide a wide range of corporate and individual tax planning opportunities.


We understand the obstacles associated with finding and securing employment, especially when relocating or within uncertain times.
At Property Promise, we are pleased to have teamed up with Purple Chilli Recruitment - Gibraltar's newest recruitment agency.
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