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Residency and living in Gibraltar

Most people move to Gibraltar on a residence permit tied to a job or business, which since July 2026 means a £37,500 salary test, an age limit of 55 and a 12-month home. Wealthy individuals and senior executives can also use the Category 2 and HEPSS tax regimes. These guides explain each route.

Guides in this section

Moving to Gibraltar: a step-by-step checklist (2026) Moving to Gibraltar in 2026: an ordered checklist for residence permits, the £37,500 rule, ID, tax, healthcare, banking and driving after the treaty. 9 min read · Updated 29 October 2026 Category 2 residency in Gibraltar explained (2026) Gibraltar Category 2 residency in 2026: the announced £5m wealth test, £5,000 fee, £37,000–£42,380 tax band, home rules and what the UK–EU treaty means. 8 min read · Updated 29 October 2026 HEPSS in Gibraltar: tax status for senior executives (2026) HEPSS in Gibraltar for 2026: who qualifies, the £160,000 salary test, the £39,940 tax cap, the £1,264 fee, housing and residence permits. 7 min read · Updated 29 October 2026 Working in Gibraltar: permits, contracts, tax and frontier workers (2026) Working in Gibraltar in 2026: who needs a work permit, registering your contract, social insurance, income tax rates and the new frontier worker rules. 8 min read · Updated 29 October 2026 Buying and renting property in Gibraltar (2026) Buying property in Gibraltar in 2026: open vs restricted market, the purchase process, stamp duty bands, leasehold, renting and Category 2 homes. 8 min read · Updated 29 October 2026 Healthcare, schools and ID cards in Gibraltar (2026) Gibraltar healthcare and schools in 2026: GHA registration, private insurance, school enrolment, ID cards, residence permits and treaty changes. 8 min read · Updated 29 October 2026 Gibraltar income tax explained (2026/27) Gibraltar income tax in 2026: both rate systems and bands, allowances, social insurance, PAYE, the 30 November return and who counts as resident. 8 min read · Updated 29 October 2026 Cost of living in Gibraltar (2026) Cost of living in Gibraltar in 2026: rents, utilities, groceries, shopping in Spain, schools, healthcare, cars and eating out, compared with London. 8 min read · Updated 29 October 2026 Retiring to Gibraltar: residency, pensions and healthcare (2026) Can you retire to Gibraltar in 2026? Over-55 residence rules, the new self-sufficient route, Category 2, pension tax, GHA healthcare and living in Spain. 8 min read · Updated 29 October 2026

Most people move to Gibraltar on a residence permit linked to a job or a business. Since the Residency Regulations 2026 came into force on 14 July 2026, that usually means a contract paying at least £37,500 a year, an age limit of 55 and a proper 12-month home. Wealthy individuals and senior executives have two further options, the Category 2 and HEPSS tax regimes. The guides below cover each route and the practical steps that follow.

Where to start

If you are still deciding whether Gibraltar suits you, begin with the moving to Gibraltar checklist. It sets out what to do before you move, in your first week and over your first three months, and how the rules differ for British, EU and other nationals.

If you already know which route applies, go straight to the guide for it:

Your situationRead
You have at least £5 million in net assets and want a capped tax billCategory 2 residency explained
You are a senior executive earning over £160,000 in GibraltarHEPSS for senior executives
You have a job offer, are self-employed or will commute from SpainWorking in Gibraltar
You need a home that satisfies the residence rulesBuying and renting property
You want to know about the GHA, schools and ID cardsHealthcare, schools and ID cards

What changed in 2025 and 2026

Gibraltar paused new long-term residence registrations on 6 October 2025 while it prepared for the UK–EU treaty. The pause ended when the new regulations took effect in July 2026, and anyone who did not hold a valid residence card on 6 October 2025 now applies under the new rules through the government’s residency portal.

Category 2 also changed in June 2026: the application fee rose to £5,000 and the government announced a higher £5 million wealth threshold for new applicants. The treaty itself removed routine checks at the land border with Spain and moved Schengen checks to the airport and port. For the wider picture, see the UK–EU treaty explained for business.

Living here once you arrive

Residence is only the first step. You will also need a tax reference, a bank account, healthcare registration and, if you drive, a plan for your licence. If you are setting up a business at the same time, our business guides explain company formation and banking.

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