High Executive Possessing Specialist Skills (HEPSS)

High Executive Possessing Specialist Skills (HEPSS) is a residence route in Gibraltar (Særlig skattestatus). Employment in Gibraltar requiring specialist skills unavailable locally; earnings above ~£160,000; approved accommodation; not resident in prior 3 yrs. Certificate from Gibraltar Finance; non-EU nationals also need work + residence permit.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Gibraltar

Category 2 status: approved home in Gibraltar, no day test (tax only on first £118k)

Cat 2 needs £2m net worth; ordinary: 183 days/yr or >300 over 3 yrs; HEPSS for high earners

Residence certificate: ITO certificate of residence (Cat 2 or ordinarily resident)

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Gibraltar on the interactive map →åbn i databasen → →Officiel side ↗

Special tax regimes for new residents →

Requirements at a glance

You need an annual income of about CHF 171'200. There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 5 years.

How holders are taxed

Assessable income capped at £160,000 → tax ~£39,940/yr; income above cap untaxed

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Kategori	Særlig skattestatus
Investering	—
Gebyrer (familie)	—
Indkomst / år	CHF 171'200
Formue	—
Min. ophold	0
PR	5
Statsborgerskab	—
Arbejde	yes
Berettiget	senior executives with specialist skills hired by Gibraltar employer
Skat	Assessable income capped at £160,000 → tax ~£39,940/yr; income above cap untaxed
Pr.	2026-10

Officiel side

åbn i databasen →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.