The taxation of individuals in Gibraltar is partly determined by residence.
Residents. Individuals who are “ordinarily resident” for tax purposes are generally subject to Gibraltar tax on their worldwide income.
Nonresidents. Nonresidents are subject to tax on their Gibraltar-source income.
Ordinary residence. An individual who is “present” in Gibraltar for 183 days or more in a tax year, or more than 300 days in total during three consecutive tax years, is deemed to be ordinarily resident in Gibraltar. “Present” means being in Gibraltar at any time during a 24-hour period commencing at midnight, regardless of whether the individual uses an accommodation.
Income subject to tax. The taxation of various types of income is described below.
Employment income. In principle, an employee is taxed on all remuneration and benefits from employment received during the tax year, which ends on 30 June (the receipts basis).
An employee is taxable on both basic salary and most perquisites or benefits in kind, including company cars, meals, permanent housing, tuition and education allowances for dependent children, medical insurance premiums (subject to exemptions) and imputed interest on loans at below-market rates.
Benefits received by an employee of less than GIP250 in a tax year are not taxable.
Employers may apply for a dispensation from the Commissioner of Income Tax. As part of this dispensation, they may opt to pay the tax on benefits on behalf of the employee. If an employer is paying the tax under a dispensation, the benefits received by an employee that are between GIP250 and GIP15,000 in the tax year are taxed at a rate of 20%, with any benefits in excess of GIP15,000 taxed at a rate of 29%. The first GIP250 of benefits is not taxed.
Contributions by an employer, up to prescribed limits, to approved personal pension schemes and occupational pension schemes are normally not taxed as a benefit-in-kind. Other exemptions from treatment as benefits-in-kind include accommodation and relocation expenses for relocated employees, health insurance (subject to restrictions), motor scooters and motorcycles.
Tax is deducted from employment income at source under the Pay-As-You-Earn (PAYE) system (see Section D).
Investment income. Savings income is not subject to tax. This includes dividends from securities quoted on a recognized stock exchange and interest income.
Dividends that are received from a Gibraltar company by an ordinarily resident individual and that are paid out of profits that were subject to tax in Gibraltar are taxable in the hands of the recipient. The taxable amount is the amount of the dividend paid or payable, grossed up by a tax credit. Tax relief is given with respect to the tax credit. Dividends paid out of profits that were not subject to tax in Gibraltar are not taxable in the hands of the recipient. No withholding tax is imposed on dividends paid by companies.
Proprietary trading in securities and other investments is not taxable.
Rental income from property located in Gibraltar is taxable to both residents and nonresidents. Rental income from properties located outside Gibraltar is not taxable in Gibraltar.
Self-employment income. Taxable self-employment income includes income from any trade, business, profession or vocation if all or any part of the activities, administration, marketing or support functions are performed in Gibraltar. For an ordinarily resident individual, such trade, business, profession or vocation is treated as indivisible. Consequently, if any activities of a trade, business, profession or vocation are carried out in Gibraltar, similar activities in another jurisdiction are regarded as part of the Gibraltar activities.
A self-assessment system applies to self-employed individuals. For tax purposes, profits are usually determined in accordance with normal accounting principles, but adjustments may be necessary. Self-employed individuals must prepare their accounts for the tax year (ending 30 June).
Directors’ fees. No tax is imposed on fees paid to a director of a company who is not ordinarily resident in Gibraltar and is present in Gibraltar in less than 30 days in the relevant tax year. Otherwise, directors’ fees are taxable in the same manner as other employment income.
Pension income. Income from state pensions is not taxable.
Occupational pensions received from an “approved” pension scheme by individuals aged 60 or above (or those compulsorily retired at age 55, such as policemen, firemen, prison officers, customs officers and ex-Royal Gibraltar Regiment) who are
employed are not taken into account in determining tax due on their earned income. No requirement to buy an annuity from the capital value of a pension fund exists, and pensioners may withdraw the entire capital tax-free on reaching retirement age. For purposes of these rules, “approved” means approved by the Commissioner of Income Tax in Gibraltar.
Imported pension schemes are not taxed in Gibraltar on the transfer of funds to the scheme or on the scheme’s income or capital growth. Limited tax relief is available on contributions made by ordinarily resident individuals to such schemes. Up to 30% of the pension fund value may be withdrawn as a lump sum by members who have attained the minimum benefit commencement age of 55 years. Pension payments from a scheme are taxed in the hands of the recipient at a rate of 2.5%.
Other exemptions. Other items that are exempt from tax include the following:
- Compensation for unfair dismissal and redundancy payments that are approved as non-taxable by the Commissioner of Income Tax
- Income received by a full-time student from employment
Taxation of employer-provided stock options. The granting of an option or shares to an employee is a taxable event. Restrictions on the vesting of options or restrictions on the shares may be taken into account in applying a value to the option or shares in certain circumstances. Any subsequent gain from exercising the option, from the disposal of shares acquired under the option or from the disposal of shares granted is a capital gain and, accordingly, not taxable.
Capital gains and losses. No capital gain tax is imposed in Gibraltar.
Deductions. Under either of the alternative tax systems (see below), expenses incurred wholly, exclusively and necessarily in the performance of the duties of employment are generally deductible. No allowance is available for travel between home and work or for office attire.
Alternative tax systems. Taxpayers may choose from the grossincome-based (GIB) system and the more traditional allowance-based (AB) system. Under the GIB system, the taxpayer is entitled to very few allowances and/or reliefs, but generally the applicable tax rates are lower. The majority of taxpayers are taxed under the GIB system. Regardless of the system for which the taxpayer opts, on final assessment, the Tax Office applies the system most beneficial to the taxpayer.
In the case of spouses, if one spouse opts for the GIB system and the other for the AB system, conditions apply to the latter’s entitlement to allowances.
Personal deductions and allowances under the GIB system. The following deductions are available for taxpayers assessed under the GIB system:
- Approved expenditure on premises, which is expenditure incurred on painting, decorating, repairing and, in general, enhancing the appearance of the frontage of premises. This deduction applies to individuals, regardless of whether the expenditure relates to the business of a self-employed person or to property held for nonbusiness purposes, and is in addition to any other deduction that may already be available as a business expense. The expenditure must be certified by the town planner, and the claim for the deduction must be made within two years after the end of the tax year for which the deduction is claimed. Under the GIB system, the deduction is restricted to a maximum of GIP5,000.
- Mortgage interest payments with respect to the purchase of the main residential property in Gibraltar up to a maximum of GIP1,500.
- Deduction for first-time buyers of up to GIP6,500 with respect to approved expenditure toward the purchase of their main residential property in Gibraltar.
- Up to GIP1,500 per year of contributions to approved pension schemes.
- Up to GIP3,000 per year of private medical insurance premiums.
- Up to GIP3,000 over two years for the installation of solar energy for boilers.
Personal deductions and allowances under the AB system only. The following allowances apply only under the AB system for the year ending 30 June 2016.
Type of allowance Amount (GIP)
Personal allowance 3,200
Spouse allowance 3,200
Nursery school allowance (per child) 5,000
Child relief with respect to the
first child only 1,100
Child relief with respect to each child
educated abroad 1,250
Medical insurance (maximum) 5,000
Disabled person relief (for parents,
with respect to each unmarried individual) 9,000
Resident dependent relative (maximum) 300
Nonresident dependent relative (maximum) 200
Blind person 5,000
Single parent 5,264
House purchase allowance 12,000 (a)
Additional (special) house purchase allowance 4,000 (a)
Social insurance (employee) 335
Social insurance (self-employed) 432
“Top up” (minimum allowance in total) 4,088 (b)
“Top up” for men aged 65 or over and women
aged 60 or over (minimum allowance in total) 12,000
a) This applies to an individual ordinarily resident in Gibraltar who purchases or constructs his or her own residential accommodation in Gibraltar. The deductions of up to GIP12,000 and GIP4,000 may be spread over as many years as the taxpayer wishes, provided that the amount claimed with respect to the special deduction of GIP4,000 cannot exceed GIP1,000 per year. The deductions may not be claimed again after the maximum amounts have been claimed.
b) Individuals whose total allowances are less than GIP4,088 have their personal allowances “topped up” to that amount. Elderly persons (men aged 65 or over and women aged 60 or over) have their allowances increased to GIP12,000.
Other allowances and deductions include the following:
- Certain pension contributions (see below).
- Low-income earner’s tax credit. Individuals with income of less than GIP11,000 are entitled to an additional allowance so that no tax is payable by them. Tapering relief is given to taxpayers whose annual income is between GIP11,000 and GIP19,500.
- Disabled individuals’ tax allowance. An additional earned income allowance effectively exempts employees from tax if the employees receive financial assistance out of the Social Assistance Fund or if they would be eligible for such financial assistance had they resided in Gibraltar for at least five years.
- Interest relief on loans for the purchase, improvement or development of property. Interest paid by an individual or his or her spouse who occupies property in Gibraltar for residential purposes on a loan used to purchase, improve or develop the property is allowable, subject to the following restrictions:
— Interest on new mortgages granted from 1 July 2008 is restricted to the amount of interest on GIP350,000 of the loan amount.
— Interest on pre-1 July 2008 mortgages for which the loan exceeds GIP350,000 is grandfathered with the amount over the relevant limit being reduced gradually.
- Interest relief on loans for the purchase or construction of a parking bay or garage. Interest paid by an individual on loans to purchase or construct a garage or parking bay in Gibraltar is deductible by the individual or his or her spouse or both in whichever proportion is most beneficial.
- Approved expenditure on premises is deductible as described in Personal deductions and allowances under the GIB system only, but without the restriction referred to in that section.
- Life insurance relief. Premiums or contributions (or both) payable during the tax year are allowable subject to certain restrictions. The relief is granted with respect to premiums payable by the claimant for an insurance contract on the claimant’s or spouse’s life and, in the case of a man, with respect to contributions to a widow’s or orphan’s pension scheme or to a provident society or fund approved by the Commissioner of Income Tax. However, premiums must not exceed the following:
— One-seventh of the taxable income
— Seven percent of the capital sum assured at death
- Up to GIP3,000 over two years for the installation of solar energy for boilers.
Tax relief for pensions. In terms of Gibraltar tax treatment, pension schemes may broadly be divided into the following three groups:
- Personal pension schemes
- Retirement annuity contracts
- Occupational pension schemes
Personal pension schemes and retirement annuity contracts. Aggregate contributions to personal pension schemes and retirement annuity contracts are eligible for tax relief limited to the lower of 20% of earned income or GIP35,000. To allow members of these schemes to top up unused tax relief, a one-year carryback provision allows excess contributions in one year to be applied to otherwise unused tax relief in the previous year.
Occupational pension schemes. Contributions with respect to proprietary directors and shareholders are eligible for tax relief of up to 25% of taxable income in total for employees’ and employers’ contributions combined. For other employees, the maximum tax relief available with respect to contributions is the difference between one-sixth of the taxpayer’s taxable income and any deduction for life assurance premiums already claimed (the deduction for life assurance premiums is restricted to one-seventh of taxable income).
Business deductions. Expenses that are wholly and exclusively incurred for the purposes of the production of income of a trade, business, profession or vocation are generally deductible. However, certain types of expenses are not allowed as deductions in determining taxable profit or allowable loss. These include the following:
- Interest paid or payable to a person not resident in Gibraltar, to the extent that the interest charged is at more than a reasonable commercial rate
- Depreciation and amortization of assets (instead capital allowances are granted with respect to plant, machinery, equipment, motor vehicles and information technology expenditure)
- Contributions to a provident, pension or other fund for the benefit of employees if the fund has not been approved by the Commissioner of Income Tax
Entertaining expenses, which are generally the cost of entertaining existing and potential clients and business introducers (for example, brokers and agents) are deductible, but detailed rules restrict these deductions.
GIB system. The following are the rates under the GIB system for ordinarily resident individuals who have taxable income of up to GIP25,000.
|Taxable income||Tax rate||Tax due||Cumulative tax due|
The following are the tax rates under the GIB system for ordinarily resident individuals who have taxable income of more than GIP25,000.
|Taxable income||Tax rate||Tax due||Cumulative tax due|
Notable features of the above tax rates are that the effective tax rate never exceeds 25%, and the tax rates decrease for income above GIP500,000.
AB system. The following are the tax rates under the AB system for ordinarily resident individuals.
|Taxable income||Tax rate||Tax due||Cumulative tax due|
Nonresidents. The following tax rates apply under the AB system to the taxable income of individuals who are not ordinarily resident in Gibraltar in certain circumstances.
|Taxable income||Tax rate||Tax due||Cumulative tax due|
The above rates do not apply to pensions received by nonresidents of Gibraltar.
If a person is not ordinarily resident and if they are present in Gibraltar for less than 30 days in a tax year, no tax is imposed on the following:
- Directors’ fees
- Income from employment or self-employment duties that are carried out in Gibraltar but are ancillary to work otherwise exclusively carried on outside Gibraltar
Relief for losses. Individuals may offset any losses incurred in a trade, business, profession or vocation against any assessable profits or gains in subsequent years. Losses may not be carried back.
Tax scheme for high net worth individuals. Under the Qualifying (Category 2) Individuals Rules 2004, individuals may apply to the Finance Centre Director for a Category 2 Individual certificate. This certificate is granted to applicants who fulfill the following conditions:
- They have available approved residential accommodation in Gibraltar for the exclusive use of themselves and their families.
- They not been a resident in Gibraltar for the preceding five years.
- They were not engaged in the preceding five years and will not be engaged in the future while a Category 2 individual in a trade, business or employment in Gibraltar, other than, in general, duties that are incidental to any trade, business or employment based outside Gibraltar or the provision of consultancy services from Gibraltar in certain circumstances. In general, Category 2 individuals may be shareholders and/or directors of Gibraltar companies if the companies are trading and doing business outside Gibraltar. However, Category 2 individuals may be shareholders of companies carrying out licensable activities in Gibraltar, companies carrying out business in Gibraltar that is not in competition with other businesses in Gibraltar or companies that directly or indirectly invest in properties located in Gibraltar (although in the case of investing companies, any rental income is taxed separately and is not covered by the certificate). Category 2 individuals may also provide consultancy services from Gibraltar to companies trading outside Gibraltar in which the individuals have a significant shareholding. In all other cases, consultancy or employment work must be physically and exclusively carried out outside Gibraltar.
- They must submit two character references from recognized and established professionals (a bank plus a law or accounting firm), a copy of the passport, a curriculum vitae and proof of financial standing (in practice this should be in excess of GIP2 million).
- They pay an application fee of GIP1,000.
- They receive a certificate from the Finance Centre Director confirming their status.
An individual who obtains a Category 2 individual certificate is subject to income tax on the first GIP80,000 of income only. The Income Tax Office applies the AB system to Category 2 individuals. Consequently, the maximum tax payable in a full year is GIP27,560. This cap generally does not apply to income derived from activities carried out in Gibraltar.
The minimum tax payable under the scheme is GIP22,000, which is prorated if the certificate is obtained or expires in the midst of the tax year. In certain circumstances, the income of the spouse and children is deemed to be that of the certificate holder so that no additional tax is payable on that income. Tax advantages are available for individuals with Category 2 status with respect to trusts (see Trusts).
Tax scheme for high executives possessing specialist skills. Under the tax scheme for high executives possessing specialist skills (HEPSS), the tax payable by HEPSS is limited to the first GIP120,000 of earned income (maximum tax payable of GIP29,940). The GIB system is applied to HEPSS.
HEPSS must have skills or experience that are not available in Gibraltar and that are necessary to promote and sustain economic activity of particular economic value to Gibraltar.
They must also occupy high executive or senior management positions, earn more than GIP120,000 per year and have approved residential accommodation in Gibraltar available for the exclusive use of themselves and their families. The individuals may not have been a resident or employed in Gibraltar during the three years preceding the year in which the application is made (however, Gibraltar’s Finance Centre Director may waive this requirement). A nonrefundable fee of GIP1,000 is payable for the issuance or renewal of the certificate.
Trusts. A trust is tax resident in Gibraltar if one or more of the beneficiaries are ordinarily resident in Gibraltar or if the class of beneficiaries may include an ordinarily resident person or the issue of an ordinarily resident person. The residency status of the trustees or settlor is not relevant in itself.
An individual who has Category 2 status (see Tax scheme for high net worth individuals) or the spouse or child of such individual (provided that the individual has elected to include them under the Category 2 rules) is deemed not to be a tax resident in Gibraltar for the purposes of determining the taxation of a trust or of the beneficiaries.
A trust that is not tax resident in Gibraltar is taxable only on income that accrues in or is derived from Gibraltar. In contrast, a trust that is ordinarily resident in Gibraltar is taxable on its worldwide income. For individuals, non-trading interest income, dividends from listed companies, non-Gibraltar property-based rental income and capital gains are not taxable in Gibraltar. Trusts are taxed at a rate of 10% on their taxable income.
The capital of the trust is not liable to tax because Gibraltar has no wealth or gift taxes, estate duty, or other capital taxes.
Trusts of a public nature are completely exempt from income tax if the profits from any trade or business are used only for the purposes of the trust and if this business helps carry out a primary purpose of the trust or the work is mainly carried out by the beneficiaries of the trust.
The trustees of a trust are required to pay any tax due by the trust under self-assessment. Payments on account are due by 31 January and 30 June in the tax year. Any remaining balance is payable by 30 November following the end of the tax year.
The trustees of a trust that makes a distribution from taxable income or that otherwise gives rise to any income that is taxable or potentially taxable in Gibraltar are required to file a trusts tax return by 30 November. Trusts with taxable income must prepare their accounts for tax purposes for the year ending 30 June.
Wealth tax. Gibraltar does not impose wealth tax.
Property tax. Property tax is payable on residential and business real estate located in Gibraltar, based on the ratable value of the property. Discounts are available for the early payment of tax for businesses, generally 15%. New start-ups benefit from a 65% discount in their first year of trading and 25% for their second year. Additional discounts are available for bars, restaurants and casinos in connection with their cooperation with the smoking ban in such establishments.
Stamp duty. Stamp duty is payable on instruments relating to real estate property in Gibraltar and on capital transactions. The principal rates of stamp duty are described below.
Stamp duty on share capital (on initial authorized share capital and increases in the capital) is imposed at a flat rate of GIP10. The stamp duty on each issue of loan capital (for example, debenture stock) is also imposed at a flat rate of GIP10.
The following are the rates of stamp duty on the conveyance or transfer of real estate property for first- and second-time buyers:
- On the first GIP260,000 of value of the property: nil
- Balance above GIP260,000 to GIP350,000: 5.5%
- Balance above GIP350,000: 3.5%
The following are the rates of stamp duty on the conveyance or transfer of real estate property for other purchasers:
- Total value of up to GIP200,000: nil
- If the total value is between GIP200,001 and GIP350,000: 2% on first GIP250,000 and 5.5% on the balance
- If the total value exceeds GIP350,000: 3% on the first GIP350,000 and 3.5% on balance
The following are the rates of stamp duty on mortgages:
- Mortgages not exceeding GIP200,000: 0.13%
- Mortgages over GIP200,000: 0.2%
Inheritance and gift taxes. Gibraltar does not impose inheritance tax, gift tax or estate duty.
In general, the following social insurance contributions are payable on the earnings of individuals who work in Gibraltar.
|on employee’s gross earnings||Minimum
payable per week
payable per week
|Employee (under 60)||10||5.00||25.16|
(age 60 and over)
No contributions are payable if the individual does not receive earnings. Income earned by a student while on holiday is exempt. Contribution credits apply in certain cases, including employees on unpaid sick leave or maternity leave and persons over the age of 60 years. A worker seconded to work in Gibraltar on a temporary basis from the United Kingdom or another European Union (EU) member state normally remains subject to social security contributions in his or her home country.
Tax filing and payment procedures
General. The tax year for individuals in Gibraltar runs from 1 July to 30 June. Taxable compensation of employees is taxed in the year of receipt.
Payment of taxes. Income tax and social insurance contributions on the cash earnings of employees are normally collected under the PAYE system. All employers must use the PAYE system to deduct tax and social security contributions from wages or salaries. Any additional tax due, including tax due on benefits in kind, is generally payable by the employee after it is assessed by the Commissioner of Income Tax.
Income from self-employment is payable under a self-assessment system. The taxpayer must make two payments on account by 31 January and 30 June of the tax year. Each installment equals 50% of the tax payable for the preceding tax year. If a taxpayer believes that the amount of the advance payments calculated on this basis will exceed the liability payable for the year, the taxpayer may apply to be discharged in whole or in part from the obligation to make the advance payment. However, if it is subsequently determined that the application has been made erroneously and that the final liability is higher than predicted by the taxpayer, a surcharge on the late payment of the difference may apply. Any balance remaining is payable by 30 November following the end of the tax year.
Late payment of tax results in a surcharge of 10% of the tax payable on the day immediately after it is due. After 90 days, a further surcharge of 20% of the amount unpaid (tax plus initial surcharge) is imposed.
Income tax returns. Individuals are required to file their tax return for a tax year by 30 November following the end of the tax year. Individuals with income from self-employment must prepare their accounts for the tax year ending 30 June. A fixed penalty of GIP50 is imposed if an individual does not file the return by the applicable deadline, with a further penalty of GIP300 if the failure continues for three months and a further penalty of GIP500 if the failure continues for an additional three months.
Double tax relief and tax treaties
No double tax agreements are in force between Gibraltar and other jurisdictions. However, tax relief is available with respect to foreign income tax imposed on income that is similarly chargeable to Gibraltar tax, up to the lower of the Gibraltar tax or the foreign tax on the income. This only applies if the jurisdiction imposing the foreign tax is the jurisdiction in which the income is generated.
- Temporary visas
Passports are required by all visitors to Gibraltar except EU nationals who possess a valid national identity card. Nationals from certain countries are required to obtain a visa. For a list of these countries, refer to refer to the following website: https://www.gibraltar.gov.gi/civil-status-and-registration-office. In general, individuals who require a visa for entry into the United Kingdom also require a separate visa for entry to Gibraltar.
Types of visas. The types of visas are tourist visas, business visas and transit visas.
Application procedure. Applications should be made to the British Embassy in the applicant’s normal country of residence or the visa section of the UK Passport Office in London (by appointment only).
Under the Control of Employment Act, the government may control the employment of “non-entitled” workers by means of work permits.
An “entitled” worker is a worker who is one of the following:
- A national of a country belonging to the European Economic Area (EEA)
- A non-EEA national who has been working in Gibraltar since before 1 July 1993
- A non-EEA national authorized to work in Gibraltar under the Immigration Control Act
A “non-entitled worker” is a worker who is not an entitled worker.
EEA nationals may stay in Gibraltar for three months. After this period, they are granted a renewable residence permit for five years if they have found suitable employment or established a business.
A work permit is granted to a non-entitled worker if no entitled workers are able and willing to take up the particular employment. Such individual may be granted a residence permit on an annual basis and are normally renewable only if the individual is still in possession of a work permit. A non-EEA national may be refused permission to buy real estate in Gibraltar; such permission cannot be refused to residents of EEA countries. Work permits for non-EU nationals are only issued after a (refundable) deposit is paid to the Employment Service to cover any repatriation costs and other costs that may be required.
A non-EEA national who wants to set up a business and reside in Gibraltar needs to register with the Income Tax Office as a self-employed person. After the work permit is granted, the individual may apply to the Civil Status and Registration Office in Gibraltar for a residence permit.
The Immigration Control Act governs immigration and the right to enter Gibraltar. All individuals registered as having Gibraltarian status or who are British Dependent Territory Citizens as a result of their connection with Gibraltar are exempt from having to hold any permit or certificate of residence required by the act. This exemption is also granted to Commonwealth citizens employed in Gibraltar in HM Services, HM Government Service or Gibraltar Government Service.
An EEA national has the right to enter Gibraltar on the production of a valid passport or national identity card and remain for three months in order to seek employment or to establish himself or herself under any other qualifying category. An EEA national who exercises EEA rights as a qualified person and establishes himself or herself in Gibraltar acquires the right to reside in Gibraltar and must register for residence during or after a three-month period of residence in Gibraltar. The residence documentation (civilian registration card) has a validity period of five years and is renewable. However, a civilian registration card is issued for 12 months in the first instance.
Other nationals require both work permits and residence permits. Any individual not having a right to reside in Gibraltar may be refused admission (or after admission be required to leave) in the interests of public policy, security or health.
Residence permits may be granted at the governor’s discretion to non-EEA nationals who do not have a work permit if the governor is satisfied that the applicants are of good character and that it is in the interest of Gibraltar that residency should be granted. Non-EEA nationals who have obtained Category 2 individual tax status (see Section A) are likely to obtain residence permits on this basis.
At the governor’s discretion, citizens of the United Kingdom can be granted a certificate of permanent residence if they are of good character and if they are likely to be an asset to the community.
EEA nationals who wish to retire in Gibraltar must prove to the satisfaction of the authorities that they have the following:
- Full risk private medical insurance (except eligible UK nationals)
- Adequate financial resources
- Adequate accommodation in Gibraltar (in practice, this would involve the purchase of a quality property)
Under a reciprocal agreement between the United Kingdom and Gibraltar, eligible UK nationals retiring in Gibraltar may be entitled to free medical services in Gibraltar.
Family and personal considerations
Family members. The members of the family of established qualified persons also have the right to reside in Gibraltar if the qualified person has suitable accommodation for them. This rule applies regardless of whether the family members are EEA nationals. They must apply for residence documentation after being in Gibraltar for three months. The entitlement of non-EEA national family members to work in Gibraltar is dealt with on a case-by-case basis.
Marital property regime. Gibraltar does not have a community property or similar marital property regime.
EU/EEA licenses. Gibraltar has driver’s license reciprocity with EU and EEA jurisdictions. If a holder of a valid national driving license of an EU or EEA state who is authorized to drive on any public road within that state takes up residence in Gibraltar, the license has the same validity and effect as a license issued in Gibraltar. Such person has the option of exchanging his or her existing license for a Gibraltar license at any time, but he or she must do so on the expiration of the existing license. If a resident of Gibraltar who has an EU license that has not been issued in Gibraltar commits a traffic offense and the license is endorsed by the court, the individual must exchange it for a Gibraltar license so it may be endorsed with the particulars of the offense.
Non-EU/EEA licenses. From the time a person comes to Gibraltar until the time that person acquires normal residence, he or she may continue to drive with his or her non-EU/EEA license as long as that license is valid. After a person acquires normal residence, the license does not entitle person to drive in Gibraltar. To obtain a Gibraltar driving license, the person must pass a theoretical and practical driving test.