High Executive Possessing Specialist Skills (HEPSS)

Income tax liability is limited to the first £160,000 of assessable income under the Gross Income Based System, resulting in an annual tax payable of £39,940. Conditions on residential accommodation and previous non-residency apply. The Finance Centre Director must confirm suitability before the HEPSS enters into any residential property agreements.

The Finance Centre Director will issue a certificate if the individual meets the criteria set out above and he is satisfied that the applicant is of substantial and sound financial standing, of good character, and that the issue of the certificate to the individual will not be harmful to Gibraltar’s reputation as a well-regulated finance centre.