Gibraltar · Work
Gibraltar HEPSS (senior executives)
Income needed: £160k+ a year ≈ $211k
High Executive Possessing Specialist Skills (HEPSS) certificate
First checked against official sources on Change log
Key facts
HEPSS (senior executives) is a work route for Gibraltar. Applicants need income of £160k+ a year ≈ $211k. Checked 2026-10-11 against the official source.
- Money needed
- £160k+ a year ≈ $211k
- Government fees
- £40k/yr ≈ $53k · £1,264 ≈ $1,670
Cost, time and long term
To apply: 2 government fees listed below; income to show £160k+/yr ≈ $211k. No lawyer or agent fee is included.
Government fees£40k/yr ≈ $53k · £1,264 ≈ $1,670
- GBP 39,940 a year (≈ $52,800)Tax payable for a whole year of assessment, paid in twelve monthly instalments (£3,328.33 (≈ $4,400) a month in the first and last year).
- GBP 1,264 (≈ $1,670)Non-refundable fee paid by the applying company or statutory body (rule 6, from 1 August 2026).
Shown, not spent£160k+/yr ≈ $211k
- GBP 160,000 a year (≈ $211,000)The executive will earn more than £160,000 (≈ $211,000) a year in Gibraltar (High Executive Possessing Specialist Skills Rules 2008, rule 3).
RenewalRenewal rules
The certificate is valid for the period it states, or until revoked.
Why this route may not fit
Check this before you apply.
- Needs a job offer from an employer in Gibraltar
What you'll need
Who can apply4
- A Gibraltar company, or an approved statutory body, applies in writing for the executive to the Finance Centre Director.
- The executive holds a high executive or senior management post and will earn more than £160,000 (≈ $211,000) a year in Gibraltar.
- The executive has skills needed to promote economic activity of particular value to Gibraltar that are not available in Gibraltar.
- The executive was not gainfully occupied or resident in Gibraltar in the 36 months before the year of application, unless the Minister waives it.
What you must show2
- The employer pays a non-refundable fee of £1,264 (≈ $1,670) with the application.
- Tax is fixed at £39,940 (≈ $52,800) for a whole year, charged on £160,000 (≈ $211,000) of income under the Gross Income Based System.
Documents1
- Approved residential accommodation in Gibraltar for the executive's exclusive use, adequate for dependent family.
Steps1
- The company applies in writing with all supporting documents to the Finance Centre Director.
After you arrive1
- The certificate lasts for the stated period or until revoked, and is void if tax is unpaid or the conditions stop being met.
When you become tax resident
How Gibraltar decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- At least 183 days in a tax year (1 July to 30 June)Presence in Gibraltar for at least 183 days in aggregate in a year of assessment makes an individual ordinarily resident.
- More than 300 days in a three consecutive tax yearsPresence in Gibraltar for more than 300 days over three consecutive tax years makes an individual ordinarily resident.
- Foreign-source income
Individuals are taxed on income arising in or derived from Gibraltar; ordinarily resident individuals are also taxed on dividends, pensions and emoluments from abroad that are received in Gibraltar.
- Regime tied to this route
Tax on £160,000 of income, £39,940 a year · Tax relief
A High Executive Possessing Specialist Skills individual is deemed to have £160,000 (≈ $211,000) of assessable income under the Gross Income Based System, giving a fixed yearly tax of £39,940 (≈ $52,800) whatever the actual pay up to that level; other income is taxed in full at the usual rates.
All tax rules for Gibraltar Tax records checked
Full official text
Employer-applied tax certificate for senior executives with specialist skills not available in Gibraltar who will earn more than £160,000 (≈ $211,000) a year; the executive is taxed on £160,000 (≈ $211,000) of income under the Gross Income Based System, a yearly tax of £39,940 (≈ $52,800). 1 2 3
What you must show and pay
- Income of over GBP 160,000 a year (≈ $211,000) · The executive will earn more than £160,000 (≈ $211,000) a year in Gibraltar (High Executive Possessing Specialist Skills Rules 2008, rule 3). 1 2
- A fee of GBP 39,940 a year (≈ $52,800) · Tax payable for a whole year of assessment, paid in twelve monthly instalments (£3,328.33 (≈ $4,400) a month in the first and last year). 1 2
- A fee of GBP 1,264 (≈ $1,670) · Non-refundable fee paid by the applying company or statutory body (rule 6, from 1 August 2026). 1
Requirements
- A Gibraltar company, or an approved statutory body, applies in writing for the executive to the Finance Centre Director. 1 2
- The executive holds a high executive or senior management post and will earn more than £160,000 (≈ $211,000) a year in Gibraltar. 1
- The executive has skills needed to promote economic activity of particular value to Gibraltar that are not available in Gibraltar. 1
- The executive was not gainfully occupied or resident in Gibraltar in the 36 months before the year of application, unless the Minister waives it. 1
- The employer pays a non-refundable fee of £1,264 (≈ $1,670) with the application. 1
- Tax is fixed at £39,940 (≈ $52,800) for a whole year, charged on £160,000 (≈ $211,000) of income under the Gross Income Based System. 1 2
- Approved residential accommodation in Gibraltar for the executive's exclusive use, adequate for dependent family. 1
- The company applies in writing with all supporting documents to the Finance Centre Director. 1
- The certificate lasts for the stated period or until revoked, and is void if tax is unpaid or the conditions stop being met. 1
Stay
- Certificate valid for the period it states, or until revoked by the Finance Centre Director.
Nationality
No nationality restriction in the Residency Regulations 2026.
Work
Employment in the post named in the certificate with the applying company or statutory body.
Family
Accommodation must be adequate for the executive and any dependent family in Gibraltar.
Official sources
- High Executive Possessing Specialist Skills Rules 2008 (LN 2008/016, as amended to 1 August 2026) · HM Government of Gibraltar, Gibraltar Laws · checked 2026-10-11 · published 2026-08-01
- Income Tax Office: Qualifying Individuals (Category 2 and HEPSS) · HM Government of Gibraltar, Income Tax Office · checked 2026-10-11
- Income Tax Office: income tax for individuals · HM Government of Gibraltar, Income Tax Office · checked 2026-10-11
HEPSS (senior executives) and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| HEPSS (senior executives) | Needs income of £160k+ a year ≈ $211k | – | – |
| Employee permit | Needs income of £38k+ a year ≈ $50k | 1 yr, renewable | – |
| Blue Card Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited |
| Employee visa Spain | – | 1 yr, renewable | Limited |
| D1 work / business visa Georgia | – | 1 yr, renewable | – |
Questions people ask
How much money do I need for the HEPSS (senior executives)?
Income of over GBP 160,000 a year (≈ $211,000). The executive will earn more than £160,000 (≈ $211,000) a year in Gibraltar (High Executive Possessing Specialist Skills Rules 2008, rule 3). A fee of GBP 39,940 a year (≈ $52,800). Tax payable for a whole year of assessment, paid in twelve monthly instalments (£3,328.33 (≈ $4,400) a month in the first and last year). A fee of GBP 1,264 (≈ $1,670). Non-refundable fee paid by the applying company or statutory body (rule 6, from 1 August 2026).
How long can I stay on the HEPSS (senior executives)?
Certificate valid for the period it states, or until revoked by the Finance Centre Director.
Can I work on the HEPSS (senior executives)?
Employment in the post named in the certificate with the applying company or statutory body.
Can I bring my family on the HEPSS (senior executives)?
Accommodation must be adequate for the executive and any dependent family in Gibraltar.
Is there a tax break for HEPSS (senior executives) holders in Gibraltar?
HEPSS executives: tax on £160,000 (≈ $211,000) of income, £39,940 (≈ $52,800) a year: A High Executive Possessing Specialist Skills individual is deemed to have £160,000 (≈ $211,000) of assessable income under the Gross Income Based System, giving a fixed yearly tax of £39,940 (≈ $52,800) whatever the actual pay up to that level; other income is taxed in full at the usual rates. It's separate from the visa and has its own conditions.
Tax
Special regime
HEPSS executives: tax on £160,000 of income, £39,940 a year
Tax relief
Details
- Limit: £160k/yr ≈ $211k
A High Executive Possessing Specialist Skills individual is deemed to have £160,000 (≈ $211,000) of assessable income under the Gross Income Based System, giving a fixed yearly tax of £39,940 (≈ $52,800) whatever the actual pay up to that level; other income is taxed in full at the usual rates.
Taxed on
Deemed £160,000 (≈ $211,000) of assessable income from the certified post, taxed under the Gross Income Based System; other assessable income is taxed in full, with the £160,000 (≈ $211,000) counted to set the rate.
Who it applies to
- The company or statutory body holds a HEPSS certificate for the executive from the Finance Centre Director.
- The executive is in a high executive or senior management post earning more than £160,000 (≈ $211,000) a year in Gibraltar.
Exclusions
- The Allowances Based System is not available to a HEPSS individual.
- Income from sources other than the certified post is taxed on the full amount.
Limits
- GBP 160,000 a year (≈ $211,000) · Deemed assessable income charged under the Gross Income Based System
- GBP 39,940 a year (≈ $52,800) · Tax for a whole year of assessment
- GBP 3,328.33 a month (≈ $4,400) · Tax for each month or part month in the first and last year of the certificate
Tax residence
The executive must not have been gainfully occupied or resident in Gibraltar in the 36 months before the year of application unless the Minister waives it.
Visas
Tied to the HEPSS certificate (route gi-hepss) applied for by the employer.
Other taxes
Social insurance contributions are separate; employee contributions are 10% and employer contributions 18% of gross earnings within the yearly minimum and maximum.
Checked against official sources on Change log
More in Gibraltar
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Ask the AI about this route AI
An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.
How this was checked
Checked on 2026-10-11 against 3 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- High Executive Possessing Specialist Skills Rules 2008 (LN 2008/016, as amended to 1 August 2026) · HM Government of Gibraltar, Gibraltar Laws · checked 2026-10-11
- Income Tax Office: Qualifying Individuals (Category 2 and HEPSS) · HM Government of Gibraltar, Income Tax Office · checked 2026-10-11
- Income Tax Office: income tax for individuals · HM Government of Gibraltar, Income Tax Office · checked 2026-10-11
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.