property interior1 property interior2 property interior3 property interior4
property search icon

Search Properties

Cat. Properties

Gibraltar offers many benefits to individuals and their families who choose to re-locate to Gibraltar and register themselves as residents. The main attractions of moving to Gibraltar include advantageous taxation policies, opportunities to increase investment portfolios through the buying and renting of properties in Gibraltar or merely a change to life in the sun.

Gibraltar is a British Colony situated at the gateway of the Mediterranean Sea and the Atlantic Ocean; an isthmus bordered by Spain to the North and Africa to the South, separated from Europe by the Straits of Gibraltar.

Gibraltar's fiscal advantages include:

  • No VAT
  • No Capital Gains Tax
  • No Inheritance Tax
  • No Stamp Duty (Except on property purchases in Gibraltar of £160,000 and over)

It is also a uniquely friendly, relaxed and beautifully desirable place to live.

Some Individuals (High Net Worth Individuals or HNWI) may consider relocating to Gibraltar and applying for Category 2 Status to enjoy limited income tax and reduced exposure to other forms of tax. Applications should be obtained and submitted to the Finance Centre together with:

  • Statement of Net Worth of a minimum value of £2 million;
  • Two references from recognised institutions;
  • Proof of residence within Gibraltar at an approved Category 2 property;
  • Passport and Curriculum Vitae; and
  • £1,000 Application fee.

Category 2 properties are approved by the Finance Centre based on their location, dimensions and amenities. The following are just some of the approved Category 2 addresses:

  • Ocean Village
  • Anchorage
  • Kings Wharf
  • Clifftops
  • The Sails

View our Cat.2 properties

ESS Homes have Cat.2 properties available. Use the buttons below to view exclusively Cat.2 property results.

cat2 lettings
cat2 resales