{"id":"gibraltar-rbi","name":"Gibraltar Category 2 Residence","type":"RBI","status":"operational","country":"Gibraltar","country_code":"GI","url":"https://www.mirabelloconsultancy.com/immigration/gibraltar-category-2-residence","min_investment":{"amount":null,"currency":"GBP","route":"HNWI tax-status residence (£2m net worth + capped tax; £5,000 application fee)"},"qualification_basis":"investment","investment_routes":[{"name":"Category 2 Individual (HNWI) Tax-Status Residence","type":"tax_status_residence","min":null}],"family_pricing":{"model":"Single Category 2 certificate covers the principal; spouse and children may elect to benefit from the terms of the same certificate.","spouse":"The spouse of a Category 2 individual may elect to benefit from the terms of the same certificate (no separate net-worth qualification noted).","children":"A child of a Category 2 individual may elect to benefit from the terms of the same certificate.","notes":"Whether any additional per-dependant fee applies; the capped tax is on the principal's certificate, with family electing under the same certificate. (unverified)"},"processing_time":"No official processing time. Decision typically communicated within one to two weeks of a complete application (adviser/practice estimate, not an official figure; verified 2026-10-03).","processing_time_basis":"practice","processing_time_note":"No official processing time is published by the government; this is Mirabello practice experience.","announced_changes":[{"status":"announced, not yet in force","summary":"The Government announced that the minimum net wealth for new Category 2 applicants will rise from £2 million to £5 million; existing Category 2 individuals are grandfathered. Not yet in force: no implementing legal notice has been published.","announced_on":"2026-06-18","effective":null}],"visa_free_count":null,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"No specified minimum physical-presence requirement to MAINTAIN Category 2 tax status (it is a tax-status residence, not a stay-driven permit). Note: any later British nationality/naturalisation route imposes its own residence and absence limits.","tax_note":"CGT: Gibraltar levies NO capital gains tax.; inheritance tax: Gibraltar levies NO inheritance tax / estate duty. (unverified)","path_to_citizenship":"Gibraltar is a British Overseas Territory. Lawful residence can lead to British Overseas Territories Citizenship (BOTC) by naturalisation (broadly after ~5 years' residence, subject to UK/Gibraltar nationality and character requirements and absence limits — commonly cited as max ~450 days' absence over 5 years and max ~90 days in the final year). A BOTC connected with Gibraltar has the right to be registered as a full British Citizen (with right of abode in the UK).. (unverified)","highlights":["Tax-status residence; no fixed investment","Income tax capped (~£37k–£42k/yr)"],"atomic_answer":"Gibraltar Category 2 is a tax-status residence for high-net-worth individuals: net worth of at least £2m plus approved accommodation, with no fixed investment. The application fee is £5,000. Tax is charged only on the first £118,000 of assessable income (annual tax roughly £37,000–£42,380). Gibraltar is a British Overseas Territory; no route from Category 2 to permanent status or British citizenship is established in the official texts we read.","fees":{"due_diligence":null,"processing":null,"interview":null,"certificate":null,"application_main":null,"application_dependent":null,"notes":"Figures per Hassans / Income Tax Office for the 2025/2026 year of assessment. Tax amounts are 'as rates presently stand' and change with the annual budget. Excludes professional/legal fees and the cost of acquiring or renting approved accommodation.","other":{"application_fee":"£5,000 non-refundable — official application forms in use since June 2026 ('wef June 26', gibraltarfinance.gi), per HMGoG press release 469/2026 of 18 June 2026 (https://www.gibraltar.gov.gi/press-releases/government-announces-changes-to-category-2-regime-4692026-12107; verified 2026-10-03). Replaces £1,233.","refundable_deposit":"£42,380 refundable deposit lodged on grant of status, returned when status is relinquished (unverified)","annual_minimum_tax":"£37,000 per year (≈£3,083.33/month) (unverified)","annual_maximum_tax":"£42,380 per year (unverified)","notes":"Figures per Hassans / Income Tax Office for the 2025/2026 year of assessment. Tax amounts are 'as rates presently stand' and change with the annual budget. Excludes professional/legal fees and the cost of acquiring or renting approved accommodation."}},"last_updated":"2026-06-04","data_freshness":{"verification_confidence":90,"last_verified":"2026-06-04","last_corroborated":"2026-10-12","fields_tracked":4,"stale_fields":2},"mirabello_index":{"composite":50.1,"rank_overall":null,"rank_in_type":null,"scores":{"speed":0,"path":84,"tax":70,"stability":65},"confidence":0.57},"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":null,"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Gibraltar Category 2 Individual (high net worth tax-status residence)","region":"Europe","tags":["retirement","passive-income"],"income_requirement":{"amount":null,"currency":"GBP","period":"year","basis":"either","per_dependant":null,"no_fixed_threshold":true,"note":"No fixed amount: there is no income or pension test and no requirement to remit or spend income in Gibraltar. Eligibility is a net-worth test (see the net worth option). Foreign pensions and dividends are outside assessable income for a holder, but a compulsory minimum tax applies whatever the income (see foreign_income_tax)."},"net_worth_or_deposit_option":{"amount":2000000,"currency":"GBP","kind":"net_worth","required":true,"note":"Net assets of at least GBP 2,000,000 is the Finance Centre's administrative criterion; the Rules say only substantial and sound financial standing (r. 6(a)). The Government announced on 18 June 2026 (press release 469/2026) that the minimum for new applicants will rise to GBP 5,000,000, with existing holders grandfathered; no commencement date or implementing text was found, so GBP 5,000,000 is announced, not law. It is a net-worth test, not an income test and not a deposit, apart from the refundable advance of tax described under processing_note.","kind_original":"net_worth_test"},"stay_requirement":{"days_per_year":null,"max_continuous_absence_days":null,"stated_by_official_source":true,"rule":"No minimum stay: the Finance Centre states there is no specific legal requirement as regards length of stay in any year. Accommodation must be available for exclusive use for the whole year (Qualifying (Category 2) Individuals Rules 2004 r. 3). Rule 4 bars applicants who were present more than 183 days in any of the previous five years, or an average of more than 90 days over three of them, unless waived (r. 4).","note":"The certificate does not shield the holder from becoming tax resident in another country."},"foreign_income_tax":{"treatment":"partial","label":"Partial: some foreign income is taxed and some is not; read the note.","note":"Partial. Gibraltar taxes income accruing in or derived from Gibraltar. For a Category 2 Individual, foreign pensions and dividends are excluded from assessable income unless the holder elects otherwise (r. 10(1) and (2)), but a compulsory minimum tax of GBP 37,000 a year is payable whatever the income, so the status carries a fixed levy. Tax is computed on the Allowances Based System only, on the first GBP 118,000 of taxable income (14% on the first GBP 4,000, 17% on the next GBP 12,000, 39% on the balance), which gives a maximum of GBP 42,380 (Income Tax Office, 2025/26); the minimum is GBP 3,083.33 per month or part month in the first and last years (r. 9(4) and (5)). Interest is not chargeable under the Income Tax Act 2010 except licensed money lending or deposit-taking and inter-company loans over GBP 100,000; Gibraltar-source rents are taxable (r. 10(3)). There is no capital gains tax, and estate duty was abolished from 1 April 1997. (unverified)","source":"https://www.gibraltarlaws.gov.gi/legislations/qualifying-category-2-individuals-rules-2004-682/download","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"No permanent residence route established. Certificate with no fixed term, endorsed within the 30 days before each third anniversary (Rules r. 7(3)).","path_to_citizenship":"Not stated for this route. The programme KB describes a British Overseas Territories citizenship route after five years, which was not verified from an official source in the screening. (unverified)","processing_note":"No official processing time was found in the Rules or on the Income Tax Office or Finance Centre pages; adviser claims of one to two weeks are not official and are not recorded. Costs: non-refundable application fee GBP 5,000 (r. 8(1)(a) as amended by L.N. 2026/127, from 22 June 2026; the Gibraltar Finance tax-residence page still shows an older fee of GBP 1,100 and a maximum tax near GBP 44,740 and is stale). A refundable advance payment equal to the maximum tax (GBP 42,380 per the Income Tax Office) must accompany the application (r. 8(1)(b)), and an advance of the same amount is due by 30 November in the year of assessment (r. 8(2)); it is refundable on rejection or relinquishment, net of outstanding tax (r. 8(3) and (4)). Two character references (one from a bank, one from a law or accountancy firm), a passport copy, a CV and proof of financial standing are required. Civil Status and Registration Office guidance requires private comprehensive medical insurance with benefits of at least GBP 100,000 a year (it does not accept access to the Gibraltar Health Service); the Government states Category 2 confers no entitlement to publicly funded schooling or healthcare (press release 469/2026). (unverified)","official_source":"https://www.gibraltarlaws.gov.gi/legislations/qualifying-category-2-individuals-rules-2004-682/download","legal_basis":"Qualifying (Category 2) Individuals Rules 2004 (L.N. 2004/070), made under ss. 37, 37A, 41A and 98 of the Income Tax Act 2010, as amended to L.N. 2026/127 (rr. 3 to 11; the non-refundable application fee in r. 8(1)(a) was amended with effect from 22 June 2026). HM Government of Gibraltar press release 469/2026 of 18 June 2026 announces further changes (net wealth for new applicants, no right to reside without Category 2 status) that are not in the Rules text.","as_of":"2026-10-11"},"golden_retirement":{"standard":"Mirabello Golden Retirement Index","applies_to":"Gibraltar Category 2 Individual (high net worth tax-status residence)","tier":"partial","tier_label":"Partial: meets most of the standard, with one gap","score":57.1,"confidence_grade":"B","renewal_category":"unknown","renewals_before_pr":null,"pillars":{"tax":17.1,"presence":20,"financial":8,"durability":4,"processing":2,"healthcare":3,"family_work_mobility":2,"pr_citizenship":1},"reasons":[],"as_of":"2026-10-11","methodology_version":"1.1.0-2026-10-11"},"region":null,"family":{"id":"gibraltar-rbi","country_code":"GI","family_model":"both","relatives":{"spouse":{"eligible":true,"unmarried_partner":null,"same_sex":null,"min_age_inclusive":null,"conditions":"KB: spouse may elect to benefit from the same Category 2 certificate (no separate net-worth qualification)."},"children":{"eligible":true,"max_age_inclusive":null,"age_rule_text":"KB: children may elect to benefit from the same certificate; no age limit or dependency test found.","age_measured_at":null,"adult_child_max_age_inclusive":null,"adult_child_conditions":null,"step_adopted":null,"disabled_child_any_age":null,"age_bands_for_fees":null},"parents":{"eligible":null},"grandparents":{"eligible":null},"siblings":{"eligible":null},"other":{"eligible":null}},"timing":{"together_with_main_applicant":true,"add_later":null,"add_later_conditions":null,"add_later_deadline":null,"after_approval_births_marriages":null,"age_out_during_processing":null},"costs":{"currency":"GBP","contribution_includes_family":"Capped tax and net-worth test sit on the principal's certificate; family elects under it (KB).","per_category":{"spouse":null,"child_under_18":null,"child_18_plus":null,"parent":null},"government_fees":[{"item":"Category 2 application fee (new applicants, forms from June 2026)","amount":5000,"currency":"GBP","applies_to":"principal; replaces GBP 1,233 (HMGoG press release 469/2026)"}],"due_diligence_per_adult":null,"notes":"Minimum net wealth for new applicants raised to GBP 5m from GBP 2m; existing holders grandfathered. Category 2 gives no publicly funded schooling or healthcare. Whether any per-dependant fee exists is not stated in the press release."},"dependants_status":{"residence_obligation":null,"work_rights":null,"independent_after":null,"citizenship_path":null,"if_principal_divorces_or_dies":"Press release: a person who does not maintain Category 2 status loses any right to continue living in Gibraltar"},"verification":"single-authority verified (partial: fee, wealth threshold) ; family terms KB-only)","confidence":{"authority":0.4,"freshness":0.85,"textual_clarity":0.3},"evidence":[{"field":"costs.government_fees","basis":"HMGoG press release 469/2026","source_url":"https://www.gibraltar.gov.gi/press-releases/government-announces-changes-to-category-2-regime-4692026-12107","source_tier":"B_official_guidance","verified_date":"2026-10-09"}],"conflicts":[],"gaps":["Family terms are not addressed in the official press release; Income Tax/Category 2 legislation (Income Tax Act 2010 / Category 2 rules) not located","Child age limit, dependency, unmarried/same-sex partners, parents","Per-dependant fees and the GBP 42,380 deposit's treatment for family","Add-later route and deadlines, birth/marriage after grant","Dependants' work rights and exit effects"],"last_checked":"2026-10-09","unsourced_basis":[{"field":"relatives","basis":"Mirabello KB kb-gibraltar-residency.json family_pricing (not independently verified against official source)"}]},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS certified)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-12T19:35:18.892Z","government_fees":"see schedule","tax":"CGT: Gibraltar levies NO capital gains tax.; inheritance tax: Gibraltar levies NO inheritance tax / estate duty. (unverified)","claims_provenance":{"government_fees":{"source_url":"https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/qualifying-individuals","source_tier":"official","verified_at":"2026-06-04","confidence":87,"review_due_at":"2026-09-02"},"path_to_citizenship":{"source_url":"https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/qualifying-individuals","source_tier":"official","verified_at":"2026-06-04","confidence":92,"review_due_at":"2026-09-02"},"processing_time":{"source_url":"https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/qualifying-individuals","source_tier":"official","verified_at":"2026-06-04","confidence":87,"review_due_at":"2026-09-02"},"tax":{"source_url":"https://www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/qualifying-individuals","source_tier":"official","verified_at":"2026-06-04","confidence":92,"review_due_at":"2026-09-02"}}}