High Executive Possessing Specialist Skills (HEPSS)
High Executive Possessing Specialist Skills (HEPSS) is a residence route in Gibraltar (Bijzondere fiscale status). 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.
| Categorie | Bijzondere fiscale status |
|---|---|
| Investering | — |
| Leges (gezin) | — |
| Inkomen / jr | CHF 171'200 |
| Vermogen | — |
| Min. verblijf | 0 |
| PV | 5 |
| Staatsburgerschap | — |
| Werk | yes |
| Komt in aanmerking | senior executives with specialist skills hired by Gibraltar employer |
| Belasting | Assessable income capped at £160,000 → tax ~£39,940/yr; income above cap untaxed |
| Stand | 2026-10 |
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 Figures are simplified, indicative and may be out of date.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.