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Visuals · Changed · 22 October 2026

Changed: Gibraltar’s Category 2 route now asks £5M

Key figures

  • Since 14 July 2026, a new resident needs a residence permit.
  • An employee or a self-employed person needs Gibraltar average earnings and an age of 55 or under.
  • New Category 2 applicants need a net worth of £5M, up from £2M.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Changed: Gibraltar’s Category 2 route now asks £5M, patrician.ch/visuals/changed-gibraltar-residency-regulations-2026/, October 2026.

Gibraltar's Category 2 net worth minimum for new applicants: £2M before, £5M now. The Residency Regulations 2026 came into operation on 14 July 2026.
Source: Residency Regulations 2026 (LN 166 of 2026), Government of Gibraltar. Sources checked 9 Oct 2026. Free to share unchanged, with credit to patrician.ch.

The Residency Regulations 2026 (Legal Notice 166 of 2026) came into operation on 14 July 2026. From that day a new resident of Gibraltar needs a residence permit.

For an employee or a self-employed person the test is earnings of at least the Gibraltar average and an age of 55 or under. The wealthy apply for Category 2 status, where tax is charged on the first £118K of income only, so the bill runs from £37,000 to £42,380 a year.

On 18 June 2026 the government announced a net worth minimum of £5M for new Category 2 applicants, up from £2M. Existing holders are grandfathered.

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The data

Every row in the picture.

In GibraltarThe rule
From 14 July 2026A residence permit for a new resident
Employee or self-employedGibraltar average earnings, age 55 or under
Category 2, announced 18 June 2026£5M net worth for new applicants, up from £2M
Category 2 tax a year£37,000 to £42,380

Source: Residency Regulations 2026 (LN 166 of 2026), Government of Gibraltar. Sources checked 9 Oct 2026. The page behind every figure: patrician.ch/cities/gib/.

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Where do the figures come from?

Residency Regulations 2026 (LN 166 of 2026), Government of Gibraltar. Sources checked 9 Oct 2026.

Every figure in the picture and the table is computed from the page it comes from, patrician.ch/cities/gib/.

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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