2.6 square miles of British law at the bottom of Spain, where the income tax bill stops at about £44K a year for anyone with £2M to their name. The Rock, the runway you drive across, and the Costa del Sol as the back garden.
| Income | Tax | Effective | Kept |
|---|---|---|---|
| $300K | $75K | 25% | $225K |
| $1M | $214K | 21% | $786K |
| $3M | $314K | 10% | $2.7M |
Special regime. Category 2 status: tax is charged on the first £118K of income only, so the bill is capped at about £44,740 a year whatever you earn, with a floor of about £37K. No capital gains tax, no inheritance tax, no VAT
Simplified marginal model, indicative 2026 brackets, non-US single filer. Run the engine with your own income, exit, passports, and family to see where Gibraltar ranks for you.
British citizens settle freely. Everyone else applies for Category 2 status, which needs about £2M of net worth and an approved home to buy or rent, or a HEPSS employment permit. British law, English language, the pound, and Marbella 40 minutes up the coast.
A Gibraltar passport scores 68.3 on the mobility index. The passport ladder on the engine compares 65 of them.
| From | Hours |
|---|---|
| New York | 8.1 |
| London | 3.2 |
| Zurich | 3.1 |
| Dubai | 8.1 |
| Singapore | 15.1 |
| Tel Aviv | 5.6 |
On the simplified 2026 model, about $214K, an effective 21%, leaving $786K. At $300K the rate is 25%, at $3M it is 10%. Social contributions, deductions, and treaties are not included. Special regime: Category 2 status: tax is charged on the first £118K of income only, so the bill is capped at about £44,740 a year whatever you earn, with a floor of about £37K. No capital gains tax, no inheritance tax, no VAT
British citizens settle freely. Everyone else applies for Category 2 status, which needs about £2M of net worth and an approved home to buy or rent, or a HEPSS employment permit. British law, English language, the pound, and Marbella 40 minutes up the coast. Routes that matter for money: Lump sum residence.
The cost index is 82 against Zurich at 100, safety 9/10, schools 6/10, 2,800 sun hours a year.
The engine takes what you earn and what you hold, then orders every address on the board against it.
Rank the board against my position →90 seconds. No account, no payment.
Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.