High Executive Possessing Specialist Skills (HEPSS)
High Executive Possessing Specialist Skills (HEPSS) is a residence route in Gibraltar (Statut fiscal spécial). 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.
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.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | — |
| Revenu / an | CHF 171'200 |
| Avoirs | — |
| Séjour min. | 0 |
| Résidence perm. | 5 |
| Citoyenneté | — |
| Travail | yes |
| Éligibles | senior executives with specialist skills hired by Gibraltar employer |
| Impôts | Assessable income capped at £160,000 → tax ~£39,940/yr; income above cap untaxed |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.