High Executive Possessing Special Skills (HEPSS)

by | Nov 14, 2022 | Uncategorized


This is a special tax regime for employees who move to Gibraltar that meet certain criteria whereby the skills are not readily available in Gibraltar. This is usually used for high end senior executives.
The HEPSS status is granted to an individual who is employed by a company. This may be an individual who sets up a company in Gibraltar with the intention of adding value to the local community.
Income for the individual is capped at £160,000 for tax purposes under the Gross-Based system.

For further information, contact or +350 200 77779