Qualifying Category 2 Individuals - High Net Worth Individuals (HNWIs)

 

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



 
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