Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Gibraltar Category 2 Tax Status
Gibraltar's Category 2 status caps annual personal income tax to a narrow band, while preserving a no-CGT, no-wealth-tax environment.
Обзор режима
- Статус
- Active
- Тип
- Special status
- Учреждён
- 2010
- Срок
- Бессрочно
- Highlight
- Capped tax between GBP 37K-45K per year for HNWIs
Налоговая ситуация
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 6-39%
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- Up to 39%
- Wealth Tax
- None
- Inheritance Tax
- None
Category 2 Tax Status
- Eligibility
- Not resident prior 5 years
- Duration
- Indefinite
- Income Tax
- GIP 37K-GIP 45K/year
- Foreign Income
- Partially exempt
- Capital Gains
- None
- Dividends
- Generally exempt
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | Category 2 Tax Status |
|---|---|---|
| Eligibility | Any resident | Not resident prior 5 years |
| Duration | Indefinite | Indefinite |
| Income Tax | 6-39% | GIP 37K-GIP 45K/year |
| Foreign Income | Exempt | Partially exempt |
| Capital Gains | None | None |
| Dividends | Up to 39% | Generally exempt |
| Wealth Tax | None | None |
| Inheritance Tax | None | None |
Ключевые преимущества
Predictable annual personal income tax within a capped band
No capital gains, wealth, or inheritance tax
Territorial-style rules often keep foreign income outside Gibraltar tax
Требования и соображения
Must not have been resident in prior 5 years
Investment required: Net worth >= GIP 2M, approved accommodation, advance tax may apply
Детали программы
Category 2 is Gibraltar's flagship HNWI tax status, designed to deliver a predictable annual personal income tax outcome for qualifying residents.
In practical terms, Category 2 limits the income tax calculation to a capped assessable income basis (commonly cited at GIP 118K ), producing an annual tax typically between GIP 37K and GIP 45K .
Outside the Category 2 calculation, Gibraltar's broader tax environment is attractive to internationally mobile individuals: capital gains tax is generally None, and there is no inheritance tax or wealth tax. Gibraltar taxation is driven by source concepts (income accrued in or derived from Gibraltar), so treatment of foreign income depends on where activities occur and how income is received.
To access Category 2, applicants must typically show significant net worth (commonly at least GIP 2.0M ), secure approved accommodation in Gibraltar, and satisfy non-residency history and due diligence checks. Ongoing access depends on maintaining conditions and staying compliant with Gibraltar filing and payment requirements.
Interested in Category 2 Tax Status?
Наши налоговые консультанты могут помочь вам оценить требования к участию и оптимизировать вашу налоговую позицию в рамках этого режима.
Записаться на консультациюДругие налоговые режимы
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Default personal income tax rates (ABS and GIBS) and general tax rules
Income Tax Office, Government of Gibraltar·Last checked: 13/01/26
Category 2 overview and tax cap band
Gibraltar Finance - Tax Residence (Category 2 individuals)·Last checked: 13/01/26
Schengen status and treaty process
European Commission - EU and UK reach political agreement on Gibraltar·Last checked: 11/06/25
Экспертное руководство
Оптимизируйте вашу налоговую позицию
Наши консультанты помогут вам оценить налоговые режимы, понять требования к участию и структурировать переезд для максимальной налоговой эффективности.
Записаться на консультацию