HEPSS Status in Gibraltar 2026

Last reviewed: 17 July 2026

Salary, Tax, Employment and Residency Requirements

High Executive Possessing Specialist Skills status, usually called HEPSS, is a specialist Gibraltar tax status for qualifying senior executives and specialists. It is linked to a qualifying role and employer and should not be confused with ordinary employment-based residence.

HEPSS Status

HEPSS is intended for high-earning executives or senior specialists whose skills are considered important to Gibraltar’s economic development.

A HEPSS applicant must:

• occupy a high executive or senior management position;
• earn more than £160,000 per annum in Gibraltar;
• possess specialist skills that are not available in Gibraltar;
• show that those skills promote or sustain economic activity of particular value to Gibraltar;
• have approved residential accommodation in Gibraltar for exclusive use;
• satisfy the relevant previous non-residence requirement, unless a waiver applies.

HEPSS tax treatment is separate from ordinary employment-based residence. A HEPSS individual is taxed on the first £160,000 of assessable income under the Gross Income Based System. The current annual tax liability is £39,940.

Unlike Category 2, HEPSS is tied to a qualifying senior employment role. It is therefore most relevant to senior employees, executives, directors and specialists whose relocation is linked to a Gibraltar employer or business activity of particular economic value. The employer usually manages the HEPSS application, although property matters and residence status are often handled separately. A relocation service or estate agent offering relocation support can provide useful advance information while the role is being considered.

This dedicated Gibraltar.com guide explains the HEPSS employment, skills, tax, accommodation and employer requirements in more detail.

Family Members, Accommodation and Advice

Applicants using Category 2 or HEPSS should not assume that family members automatically receive the same position without supporting documentation. The position for a spouse, children, healthcare, schooling, private medical insurance and residence documents should be checked before relocation.

Suitable accommodation is central to both routes. Applicants may need to understand not only whether a property is available, but whether it is suitable for the relevant status and family circumstances.

For related background, see Gibraltar Tax Advantages.

Applicants should also consider taking advice from relevant professional service providers, including Tax Consultants, Accountants, Lawyers, immigration specialists, Relocation Services, Estate Agents and private medical insurance providers before relying on either route.

Frequently asked questions

What salary is required for HEPSS?

The applicant must earn more than £160,000 per annum in Gibraltar and occupy a qualifying high executive or senior management position.

What is the current HEPSS tax liability?

The Income Tax Office states that assessable income is capped at £160,000 under the Gross Income Based System and that the current annual tax liability is £39,940.

Does HEPSS replace ordinary residence?

No. HEPSS is a specialist tax route linked to qualifying employment and specialist skills. Residence documentation and related requirements must still be addressed.

What should be checked before accepting a role?

Confirm the employer, role, economic-value case, salary, prior-residence condition, accommodation, family, insurance and residence-document position before committing to relocation.

Related Gibraltar.com guidance

• Gibraltar Residency 2026
• Working in Gibraltar
• Jobs in Gibraltar
• Personal Tax and Status Options
• Gibraltar Tax Guide
• Relocating as a Business Owner or Senior Executive
• Property in Gibraltar
• Category 2 Status

Professional help

Eligibility and service relevance should be confirmed before an applicant relies on a provider. Use the relevant Gibraltar.com directory to compare appropriate professional support.

• Employment and corporate lawyers
• Tax advisers and accountants
• Executive relocation specialists
• Executive recruitment
• Private medical insurance
• Estate agents and property advisers