Gibraltar Residency Roadmap 2026: The New Rules After the Treaty

How to qualify for residence in Gibraltar under the Residency Regulations 2026, the revised Category 2 regime and the UK-EU treaty.

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The position at September 2026

Gibraltar reopened to new residence applications from UK and EEA nationals on 14 July 2026, when the Residency Regulations 2026 (Legal Notice No. 166 of 2026) came into operation. The UK-EU Treaty in respect of Gibraltar began to apply provisionally the following day, removing routine immigration checks at the land frontier with Spain. Anyone planning a move now applies under a permit system with an earnings threshold, an age limit, an accommodation requirement and annual renewal, and the Category 2 regime for high net worth individuals has been tightened for new applicants.

What happened to the October 2025 suspension

On 6 October 2025 the Government suspended new applications for residence documentation from UK and EEA nationals under the Immigration (EU Exit) Regulations 2025, citing an unprecedented rise in applications in anticipation of the treaty. During the suspension the Chief Minister retained a discretion to approve individual cases involving international obligations, extreme hardship or Gibraltar's economic interest (GBC report). The Government published its new Residence Criteria framework on 17 June 2026 and gave it legal effect through the Residency Regulations 2026, which replaced the suspension with the permit system described below.

Who the new rules apply to

The Regulations apply to applications made on or after 6 October 2025. People who held a valid Civilian Registration Card or Permit of Residence on that date remain under the previous regime, and holders of a red Gibraltar identity card, who have the right of abode, are unaffected. Holders of Gibraltar identity cards do not need a residence permit. The official Residency in Gibraltar portal includes an eligibility checker, which the Government describes as a guide rather than a formal determination.

The treaty and what it means for residents

The treaty was signed in Brussels on 14 July 2026 and has applied provisionally since 15 July 2026 while ratification is completed (UK Government treaty documents; Government of Gibraltar statement). Routine immigration checks at the land frontier have been removed, and Schengen entry controls, involving Spanish officers alongside Gibraltar authorities, now apply at Gibraltar's airport and port to arrivals from outside the common travel area. The Government of Gibraltar has said that Gibraltar residents are exempt from the EU Entry/Exit System.

The Residency Regulations were made to give effect to Article 45 of the treaty, which explains why the right to live in Gibraltar is now regulated more closely: a Gibraltar residence permit brings with it practical ease of movement into the Schengen area. The permit governs residence in Gibraltar only and does not give a right to live or work in Spain or any other Schengen state.

Residence permit routes

The Regulations provide for permits for employees, self-employed people, students, Crown servants and members of His Majesty's Armed Forces, existing residents and permanent residents, with provision for family members. Permits run for one year and must be renewed annually, and renewal depends on continuing to meet the conditions under which the permit was granted.

Employment

Employment is the main route for most people moving to Gibraltar. An applicant needs:

  • an employment contract showing gross annual earnings of at least £37,500, which is Gibraltar's published average gross annual earnings, taken from the Employment Survey Report and updated each year;
  • to be aged 55 or under, although the Chief Minister may allow older applicants where their residence is in Gibraltar's interests, in which case there is no entitlement to Elderly Residential Services unless the person later becomes Gibraltarian;
  • suitable accommodation in Gibraltar, owned or rented on a genuine commercial basis as the applicant's home (no new applications are accepted from people living on vessels); and
  • an employer that is properly registered and licensed and up to date with its tax, social insurance, licensing and other regulatory payments and filings.

Applicants under 30 who earn less than £37,500 may still qualify if the employer pays a deposit equal to the tax and social insurance that would be due on average earnings, for each year the employee remains under 30. British, EU, EEA and Swiss nationals do not need a work permit and may start work and apply for residency at the same time, although employment on its own does not give a right to live in Gibraltar. An employment-based permit lapses automatically 16 weeks after a notice of termination is filed with the Department of Employment unless a new qualifying contract is in place, and any contractual change that reduces an employee's pay is flagged for review (official guidance).

Self-employment and new businesses

A deposit is payable where the applicant is registering as self-employed for the first time, is a working director of a business registered for less than 12 months, or is employed by a business registered for less than 12 months. At the £37,500 earnings level the deposit is about £14,420, made up of roughly £5,045 in first-year social insurance contributions and £9,375 representing tax at 25% on average earnings. A business deposit is returned when the business stops trading and is refunded if the application is unsuccessful (fees and deposits). The business itself must be registered under the Business, Trades and Professions (Registration) Act and licensed under the Fair Trading Act, and the Department of Business may take into account job creation, in-demand skills, suitable premises, tax filing history and expected economic activity.

Category 2 (high net worth individuals)

Category 2 status is a certificate issued by Gibraltar Finance that caps the income tax payable by wealthy individuals who make Gibraltar their home. On 18 June 2026 the Government announced that the minimum net wealth requirement for new applicants will rise from £2 million to £5 million and the application fee from £1,233 to £5,000, with existing Category 2 individuals fully grandfathered. The changes take effect through amendments to the Qualifying (Category 2) Individuals Rules 2004. The Government has also confirmed that Category 2 status carries no entitlement to publicly funded schooling or healthcare, and that a person who does not maintain the status has no right to continue living in Gibraltar on that basis.

A Category 2 individual is taxed only on the first £118,000 of assessable income. The Income Tax Office publishes a minimum annual liability of £37,000 and a maximum of £42,380, and the 2026/27 Budget delivered on 7 July 2026 made no change to personal income tax rates. Applicants must not have been resident in Gibraltar in the five years before the year of assessment and must own or rent approved accommodation. As publicly funded healthcare is excluded, comprehensive private medical insurance is needed.

The Government has not published detailed guidance on how Category 2 status interacts with the new residence permit system, and prospective applicants should confirm the position with Gibraltar Finance or a licensed adviser before committing to a move.

High Executive Possessing Specialist Skills (HEPSS)

HEPSS status is available to senior employees whose specialist skills are needed by a Gibraltar business. HEPSS individuals are taxed under the gross income based system, with assessable income capped at £160,000, and the Income Tax Office currently publishes an annual liability of £39,940 at that cap. Certificates are issued by Gibraltar Finance. Because HEPSS holders are employed in Gibraltar, the employment permit requirements, including the flexibility the Regulations allow for skills important to Gibraltar's economic development, are likely to be relevant to anyone relocating on this basis.

Fees and deposits at a glance

  • Residence permit application: £250, plus £250 for each dependant (a couple with one child pays £750).
  • Annual renewal: £20.
  • Business or first-time self-employment deposit: about £14,420 at average earnings.
  • Under-30 salary waiver: the employer pays a deposit of about £14,420 for each year the employee is under 30.
  • Spouse or civil partner deposit: £2,121.21, paid at the counter on final submission and refunded on leaving Gibraltar.
  • Living in Gibraltar without a valid permit: a fine of £2,500, which may be appealed to the Supreme Court within 28 days.
  • Category 2 application fee for new applicants: £5,000.

What residence gives you

Residence gives the permit holder and immediate family access to healthcare through the Group Practice Medical Scheme and schooling for children. It does not include elderly care, domiciliary care, housing or other social benefits. For people who become resident on or after 6 October 2025 the qualifying period for Gibraltarian Status is 20 years, compared with 10 years for those resident before that date. A refused application, refused renewal or revocation carries a right of appeal under the Regulations.

Preparing an application

  1. Confirm whether the new rules apply to you and run the eligibility checker on the residency portal.
  2. Secure a qualifying employment contract, or complete business registration and licensing if you are setting up on your own.
  3. Arrange accommodation in Gibraltar and obtain a signed tenancy agreement or proof of purchase.
  4. Gather your passport, employment contract, proof of accommodation, proof of age and the official vetting form.
  5. Budget for the application fee, any deposit and the annual renewal.
  6. For Category 2 or HEPSS, contact Gibraltar Finance ([email protected]) or a licensed adviser before applying.

Tax for residents in brief

Gibraltar levies no capital gains tax or inheritance tax, and many forms of investment income are not taxed, subject to conditions. Corporation tax is 15%. The 2026/27 Budget left personal and corporate tax rates unchanged (EY summary), while a new Transaction Tax on goods replaced import duty from 15 July 2026 as part of the treaty arrangements. Individual tax positions depend on personal circumstances and should be checked with a qualified adviser.

This guide is general information and is not legal or tax advice. For everyday questions on living in Gibraltar, see the Gibraltar Bites FAQ section and our Cost of Living guide.