Gibraltar offers a golden visa program for high-net-worth individuals who seek to optimise their taxes. Eligibility for the program is determined by a range of factors. Mainly, if the applicant has at least 2 000 000 GBP (2 500 000 USD) of liquid assets, and has not resided (or had business in) Gibraltar for the preceding 5 years. Further, the applicant must rent or buy a high-class real estate for their exclusive use. Compliance with the aforementioned requirements ensures the applicant will pay taxes to the sum of 28 000 – 35 000 USD per year. If the applicant receives a category to resident status in the middle of the year, the tax cap will be determined on a pro-rata basis.
Upon acquisition of the respective permit, the category to resident may do business or work in Gibraltar. Family members may also be added in the application. However, the applicant will have to select larger accommodation to qualify for the program.
Favourable tax regime
Dividends and pensions not taxed
Annual tax limited to 35 000 USD
No minimum stay requirement
Option to include family
Includes the assistance with filing the application
Includes the state fees
Includes consultations regarding the documents
Includes the assistance with the rent/purchase of eligible property
Does not include the rent/purchase price and taxes