Tax Residency Programmes
Gibraltar is a stunning location to call home. As a vibrant, multi-cultural, politically stable and economically prosperous place, it is highly attractive to entrepreneurs and their families. It is a tax friendly jurisdiction, extremely well connected by land, air and sea. This makes it a perfect base for the frequent business traveller looking to relocate and enjoy the benefits of tax efficient planning combined with a unique Mediterranean lifestyle.
The Gibraltar programmes offer attractive tax and estate planning opportunities for high net worth individuals seeking to optimise the tax efficiency of their arrangements and/or protect their assets from foreign taxation.
Category 2 Status
This is a special tax status awarded to eligible individuals upon successful application. It is governed by the Gibraltar Ministry of Finance under the Qualifying (Category 2) Individual Rules.
Benefits of the Cat.2 Status
The HEPSS status is available to those who wish to relocate to Gibraltar and participate in business activities. It is a special employment tax status for senior executives.