HEPSS stands for High Executive Possessing Specialist Skills. It is a specialist Gibraltar status linked to employment and tax treatment. It should not be treated as the same thing as an ordinary employee residence result.
Use the free Gibraltar Eligibility Checker for a basic route check, but HEPSS should be reviewed with a Gibraltar tax, employment or legal adviser.
What is HEPSS?
The Gibraltar Income Tax Office groups HEPSS with “Qualifying Individuals” and says these are individuals who hold a certificate issued by Gibraltar Finance.
The official page says applicants or people needing information on obtaining the certificate should contact Gibraltar Finance.
HEPSS tax position
The Income Tax Office says a HEPSS individual can only be taxed under the Gross Income Based system.
The official page currently states:
| Point | Officially stated figure |
|---|---|
| Gross assessable income cap | £160,000 per annum |
| Annual total tax liability | £39,940 |
These figures are stated as current by the Income Tax Office page and should be checked before relying on them.
Who might HEPSS be for?
HEPSS may be relevant to a person who:
- is a senior executive;
- has specialist skills needed in Gibraltar;
- is being recruited by a Gibraltar employer;
- has income above ordinary employment levels;
- needs tax treatment reviewed before relocation;
- is moving for a role rather than simply seeking general residence.
HEPSS versus ordinary employment residence
The ordinary Residency Regulations 2026 framework covers employment contracts, the current £37,500 average gross annual earnings reference, accommodation, age, vetting, employer compliance, renewals and lapse rules.
HEPSS may involve additional certification and tax considerations. The ordinary employee route should not be used to give a yes/no answer for HEPSS.
Employer checks still matter
If HEPSS is connected to employment, the employer relationship still needs to be carefully documented. The ordinary residence paper refers to employer trading history, registration/licensing, and payments/filings being up to date for employment-contract-based residence.
A person considering HEPSS should collect:
- job title and role description;
- employment contract;
- salary and remuneration details;
- employer details;
- Gibraltar Finance certificate position;
- accommodation position;
- family member details;
- tax residence history;
- intended move date.
HEPSS versus Category 2
Category 2 and HEPSS are separate statuses.
| Route | Official tax-office distinction |
|---|---|
| Category 2 / HNWI | Taxed under the allowances-based system, gross assessable income currently capped at £118,000. |
| HEPSS | Taxed under the Gross Income Based system, gross assessable income currently capped at £160,000. |
See the companion guide: Gibraltar Category 2 Residency.
Using the Eligibility Checker
For the Gib Residency checker, HEPSS should be treated as a specialist branch: