Welcome to Category2.com, the only dedicated website on Category 2 tax residency and the Gibraltar personal tax system.

This website is designed to help anyone considering becoming a Gibraltar tax resident under the Category 2 tax rules, Hepss rules or Standard Gibraltar tax rules. We also help existing residents understand the tax rules and in particular Cross border workers (those who live in Spain but work in Gibraltar).

For those of you who are unfamiliar with Gibraltar, it is located on the southern tip of mainland Spain with a population of just under 30,000. The official language of Gibraltar is English, but Spanish is also widely spoken. The currency is the Gibraltar pound.

Gibraltar has it's own Government and is therefore able to raise its own taxes, (with the UK responsible for foreign affairs, security and defence). It became a British overseas territory in 2002 under the British Overseas Territory Act 2002.

Gibraltar is a modern International Financial Centre which (through the UK) is within the EU and benefits from EU directives making it an attractive location for cross border investment. Gibraltar also benefits from being able to passport services into other EU states making it a popular location for businesses to have their headquarters.

Gibraltar personal taxation

If you have never heard of Category 2 residency it is a form of tax residency whereby you pay a maximum capped tax of just over £20,000. For a detailed summary on the tax payable and rules please see our Category 2 rules section.

HEPSS (High Executive Possessing Specialist skills) is a tax status with a capping of tax for individuals coming to live and work in Gibraltar. Please see our HEPSS section for more details.

If you do decide to become a Category 2 tax resident (or Hepss/Gibraltar resident) we recommend that you go to our Category 2 advisers section to find out who can help you apply.

We try and make sure that all the content is correct and have a dedicated content manager who has a number of years experience with the Category 2 status and Gibraltar taxation in general, who constantly reviews and updates the information contained on this website. If you have any further questions or need help please do not hesitate to contact us directly.

The information contained on this website relates to the current 2008/2009 Gibraltar tax year.