Investment property: Gibraltar
Gibraltar is a tiny British Overseas Territory with one of the most compact property markets in Europe: a few square kilometers, limited supply and mostly modern residential developments.
Foreigners can freely buy property in the open segment of the market, while part of the housing stock is reserved for local residents. Interest in Gibraltar rests on its tax regime: there is no VAT, no capital gains tax and no inheritance tax, and the Category 2 status for high-net-worth individuals caps taxable income and requires approved accommodation in the territory. There is no classic golden visa through real estate here - property is more an element of tax and residency planning than a standalone investment.
We help you work out whether Gibraltar fits your goal - it is a specific jurisdiction with a very small market, and the honest answer is sometimes that you do not need it. If it fits, we select a property in the open segment, verify legal title, manage the transaction with our locally licensed partners and, where relevant, connect the purchase with obtaining residency status, including Category 2.
Stamp duty on purchase
The buyer pays stamp duty under the 2005 act, with reliefs for first and second homes. On the general scale, above £800,000 the duty is 3% on the first £350,000, 3.5% on the next £450,000 and 4.5% on the balance. A £1.5 million flat costs £57,750 in duty, about $76,400. Gibraltar has no capital gains, inheritance or gift tax.
We will calculate online the full purchase cost for your budget: taxes, fees and transaction costs.
A home for second category tax status
A wealthy person living in Gibraltar on their own means can obtain second category tax status: tax is charged only on the first £118,000 of income, between £37,000 and £42,380 a year, about $49,000-56,100. Since June 2026 new applicants show net assets of at least £5 million, about $6.7 million, and the application fee has risen to about $6,700. A must is approved accommodation for exclusive use all year, not let out. More in our article on Gibraltar residence and taxes.
Property through a trust or company
A home can be held through a Gibraltar company or trust. A trust set up by a non-resident for non-residents is exempt from Gibraltar tax on foreign income, but rent in Gibraltar is taxable. How to choose between a trust and a foundation is in our article on trusts and foundations in Gibraltar.
Stamp duty scale
| Home price | General scale |
|---|---|
| up to £200,000, ~$264,500 | 0% |
| £200,001-350,000 | 2% on the first £250,000 and 5.5% on the balance |
| £350,001-800,000 | 3% on the first £350,000 and 3.5% on the balance |
| over £800,000, ~$1,058,000 | 3% on the first £350,000, 3.5% on the next £450,000 and 4.5% on the balance |
Since December 2024 first and second home buyers pay no duty on a price up to £300,000, about $396,800; above that their reduced scale applies. Dollar amounts use the European Central Bank rate of 5 October 2026, rounded up.
What we do
- Property shortlist for your investment goal
- Legal due diligence on the property
- End-to-end transaction support
- Ownership structuring (company, trust)
- Property management and letting
See also
Company formation · Business account · Personal account
FAQ
Can a foreigner buy property in Gibraltar?
Does buying property in Gibraltar grant residency?
How do I start?
Can you hold Gibraltar property through a trust?
What stamp duty applies to buying a home in Gibraltar?
Want to buy property in Gibraltar?
We shortlist properties in Gibraltar for your budget and goal, check the title and support the deal through to registration. Every country is in the searchable catalogue.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
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