An individual that has obtained a Category 2 Individual certificate is assessable to income tax on the first £80,000 of income only. Therefore, the maximum tax payable in a full year is approximately £30,000. The minimum tax payable is £22,000, though this will be adjusted pro-rata if the certificate was obtained partway during the tax year. (Source: Gibraltar Government / figures correct as at 19th May 2012)
One of the several conditions of the granting of Category 2 status is that you must have available for your exclusive use approved residential accommodation in Gibraltar.
Click the link below to see available property that is approved by the Finance Centre Director as residential accommodation in Gibraltar for Qualifying Category 2 Individuals.
Category 2 approved properties to buy
Category 2 approved properties to rent
For more details on obtaining Category 2 status go to http://www.gibraltar.gov.gi/finance-centre