Gibraltar Residency

Established in 1975, Perez Rodriguez Trenado LLP is one of Gibraltar’s longest-running, independent legal firms. For over 40 years, we have advised on Gibraltar residency and managed complex relocations for hundreds of businesses and individuals.

Gibraltar boasts an excellent reputation way beyond its borders. This British Overseas Territory is often chosen by high-net-worth individuals, entrepreneurs and businesses looking to move abroad. Here are some of the advantages of relocating to Gibraltar. 

UK-based Legal system and regulatory environment

Gibraltar’s legal system is based on England's common law and statute law. In 1962 the English Law (Application) Ordinance was passed, declaring the extent to which English law is in force in Gibraltar.

Low tax jurisdiction

Gibraltar has a low tax regime and multiple Information Exchange Agreements in place, making it a reputable jurisdiction. Individuals and companies pay income tax on local earnings but not on any foreign income.

Self-government and a stable economy

Through its constitution, Gibraltar enjoys self-governance. It has its own Parliament and democratically-elected government, which sits for a four-year period. Its economy has adapted and diversified over the last three decades and is driven by an established financial and professional services industry and strong maritime, gaming and tourism sectors.

Excellent quality of life

Gibraltar’s year-round sunshine makes it a good choice if you enjoy outdoor activities like going to the beach, hiking and dining al-fresco. English is the official language spoken here, and you can expect familiarity with the UK’s education, legal and healthcare systems.


Residency options

There are a number of residency options open to those wishing to relocate to Gibraltar. As experts in Gibraltar law, PRT Lawyers can support you through your application and assist with the legalities of moving and setting up in Gibraltar.

High Net Worth Individual (Category 2) Residency in Gibraltar

Moving your tax residency to Gibraltar can prove an efficient way to manage your finances. As well as enjoying the benefits of a warmer climate and the familiarity of living in a British Overseas Territory, Gibraltar’s fiscal structure makes tax residency in Gibraltar an attractive option.

Category 2 (sometimes abbreviated to Cat 2), is the term given to Gibraltar’s specialist fiscal regime for High Net Worth Individuals (HNWI) whose net assets total a verifiable minimum amount.

Higher Executive Possessing Specialist Skills (HEPSS)

Highly-skilled executives who relocate to Gibraltar for work have some tax advantages under the Rock’s Higher Executive Possessing Specialist Skills (HEPSS) scheme.

Guide to Gibraltar Residency

Enquire about Gibraltar residency 

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