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GibraltarWork permitsLast checked October 17, 2026

Gibraltar work permit

Employment Service

Employers in Gibraltar register jobs and apply to the Department of Employment's Employment Service for work permits for foreign workers who need them. The Department publishes fees under the Employment Regulations 1994. Non-EU workers also need permission to enter and reside from the Department of Immigration and Home Affairs.

See requirements ↓

Life in Gibraltar

Money

2

Currency

Gibraltar Pound

GIP

Gibraltar Pound

Tax

6–28%

Income tax (national)

Transaction tax 15% · social security 10%

Choice of two systems: Gross Income Based System 6%-28% (above GBP 25,000: 16%, 19%, 25%, 28%, then 25% on the balance above GBP 105,000) or Allowance Based System 14%/17%/39% after allowances; taxpayers pay whichever is lower.

Official rates, 2026/27 · headline only

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Who it’s for

Foreign nationals offered a job by a Gibraltar employer who need a work permit.

Eligibility

  • Employer applies

    The employer uses the Employment Service employer application forms to register the vacancy and apply.

  • Detached workers

    Temporary employment of detached workers must be notified to the Employment Service.

A sneak peek at what's inside

  • Document checklistWork permit application (employer forms)
  • FeesApplication for a work permit
  • Steps to applyThe employer registers the vacancy with the Employment Service

The full requirements are for members

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  • 2 documents
  • 3 fees
  • 4 steps
  • Processing times and conditions
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