
Key figures
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.

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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| In Gibraltar | The rule |
|---|---|
| From 14 July 2026 | A residence permit for a new resident |
| Employee or self-employed | Gibraltar 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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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/.
No. It is comparison research on published rules and figures.
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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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