Gibraltar Category 2

Establishing residency in Gibraltar can provide significant fiscal and lifestyle advantages in a common law international financial centre within reach in the EU itself. These include:
 

    Maximum annual tax payable under £26,000.
    Minimum annual tax payable of £20,000.
    No requirement to disclose worldwide income (spouse & family income can be included)
    No minimum physical presence to retain residency.

 
Under Category 2 rules, you are subject to a cap on your tax liability with income tax payable only on the first £70,000 of taxable income which arises in, or is remitted to, Gibraltar, meaning a maximum annual tax liability of £26,000 or less. Taxable income does not include capital gains, gifts, income from savings with minimum annual tax liability of £20,000 applicable on a pro rata temporis basis for the first year of arrival.
 
For you to become a Category 2 Trader/High Net Worth Investor resident in Gibraltar, you must:
 

    have a minimum net worth of £2 million
    have exclusive use of approved property in Gibraltar. (purchased or rented. No minimum physical presence required) 
    not undertake any Gibraltar business activities that compete with local entities