Gibraltar Tax has been saved
Gibraltar Category 2 Individuals
Special tax status for High Net Worth Individuals
Gibraltar’s legislation includes provisions - the Qualifying (Category 2) Individual Rules 2004 - which offers offers qualifying High Net Worth Individuals access to a special tax status – Category 2 status. Following successful application to the Finance Centre Director, and receipt of a Category 2 certificate, the Category 2 status results in the individual being taxable in Gibraltar but only to a limited extent.