Most people move to Gibraltar on a residence permit linked to a job or a business. Since the Residency Regulations 2026 came into force on 14 July 2026, that usually means a contract paying at least £37,500 a year, an age limit of 55 and a proper 12-month home. Wealthy individuals and senior executives have two further options, the Category 2 and HEPSS tax regimes. The guides below cover each route and the practical steps that follow.
Where to start
If you are still deciding whether Gibraltar suits you, begin with the moving to Gibraltar checklist. It sets out what to do before you move, in your first week and over your first three months, and how the rules differ for British, EU and other nationals.
If you already know which route applies, go straight to the guide for it:
| Your situation | Read |
|---|---|
| You have at least £5 million in net assets and want a capped tax bill | Category 2 residency explained |
| You are a senior executive earning over £160,000 in Gibraltar | HEPSS for senior executives |
| You have a job offer, are self-employed or will commute from Spain | Working in Gibraltar |
| You need a home that satisfies the residence rules | Buying and renting property |
| You want to know about the GHA, schools and ID cards | Healthcare, schools and ID cards |
What changed in 2025 and 2026
Gibraltar paused new long-term residence registrations on 6 October 2025 while it prepared for the UK–EU treaty. The pause ended when the new regulations took effect in July 2026, and anyone who did not hold a valid residence card on 6 October 2025 now applies under the new rules through the government’s residency portal.
Category 2 also changed in June 2026: the application fee rose to £5,000 and the government announced a higher £5 million wealth threshold for new applicants. The treaty itself removed routine checks at the land border with Spain and moved Schengen checks to the airport and port. For the wider picture, see the UK–EU treaty explained for business.
Living here once you arrive
Residence is only the first step. You will also need a tax reference, a bank account, healthcare registration and, if you drive, a plan for your licence. If you are setting up a business at the same time, our business guides explain company formation and banking.