High Executive Possessing Specialist Skills (HEPSS)
High Executive Possessing Specialist Skills (HEPSS) is a residence route in Gibraltar (Statuto fiscale speciale). 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.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | — |
| Reddito / anno | CHF 171'200 |
| Patrimonio | — |
| Soggiorno min. | 0 |
| Residenza perm. | 5 |
| Cittadinanza | — |
| Lavoro | yes |
| Ammessi | senior executives with specialist skills hired by Gibraltar employer |
| Imposte | Assessable income capped at £160,000 → tax ~£39,940/yr; income above cap untaxed |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.