| Attribute | Value | Ca. example | Ca. tag |
| Gender | masculine | (el) llibre | M |
| feminine | (la) casa | F | |
| neuter | |||
| common | l'amor | MF/s | |
| aquest amor | MF/ms | ||
| aquesta amor | MF/fs | ||
We apply the value common in a very restrictive way. Nouns such as `ensenyant', `artista', can be (always) disambiguated by the context (but in some cases not the immediate context), because they refer to entities that have sex (and this is obviously determinant for the grammatical gender of the nouns). But there are other cases of nouns such as `amor', `mar' or `vigor' that have, for etymological reasons, two possibilities of gender, and some of these can not be disambiguated by the context.
The value neuter is not pertinent to Catalan.