These are individuals who are in possession of a certificate issued by the Gibraltar Finance. If you want to apply for or need information on how to obtain this certificate, you must contact the Gibraltar Finance Director, Gibraltar Finance, Suite 761, Europort, Tel 20050011, e-mail info@financecentre.gov.gi

No, a High net worth individual or Category 2 individual can only be taxed under the allowances based system. At present their gross assessable income is capped at £80,000 per annum.

As tax rates presently stand the minimum annual tax liability is £22,000

As tax rates presently stand the maximum annual tax liability is £27,560

No, a Higher executive possessing specialist skills can only be taxed under the Gross Income Based system. At present their gross assessable income is capped at £120,000 per annum.

As tax rates presently stand the annual total tax liability would be £29,940.