Open market properties are suitable for anyone to buy, and are sold as freehold or a leasehold.
3 year residency market is applicable to those who have been living in Gibraltar for 3 years continously, and is evident by proof of a Gibraltar ID card. These properties can only be occupied by a resident of Gibraltar, and can't be rented out.
Cat 2 individuals are liable to income tax on the first £ 80,000 of assessable income only and the amount of tax due and payable in any year of assessment shall be not less than £ 22,000. They are to acquire a property and ensure stay for a year, and can't have beed resident previously.
HEPPS (High Executive Possessing Specialist Skills) Individual shall be charged to tax limited to the first £120,000 of his assessable income, under the Gross Income Based System. The Finance Center Director requires a HEPPS Individual to promote and sustain economic activity of particular economic value to Gibraltar and that they will earn more than £120,000.
Conditions on residential accommodation and previous non-residency apply.