Rate
—
Duration
—
Prior non-residency
3 years
required before applying
Standard top income tax
39.0%
Gibraltar, without the regime
Overview
- Regime
- High Executive Possessing Specialist Skills (HEPSS)
- Country
- Gibraltar
- Type
- Impatriate
- Status
- Active
- Effective from
- Jan 1, 2010
- Expires on
- —
Details
- Summary
- Specialists with scarce skills pay income tax only on the first GBP 160,000 of income per year under the Gross Income Based System.
- Eligibility
- Must not have been resident in Gibraltar in the previous three years (or have been a Category 3 individual); skills not available locally that are of particular economic value; approved exclusive residential accommodation.
- Benefits
- Tax capped on first GBP 160,000 of income (about GBP 39,940 tax at GBP 160,000 under GIB bands).
- Requirements
- HEPSS certificate; assessed under Gross Income Based System.
- Limitations
- Income above the cap taxed under normal GIB rules; certificate tied to approved employment or economic activity.
- Income types covered
- Employment and self-employment income assessed under GIB
- Duration details
- While HEPSS certificate remains valid
Other regimes in Gibraltar
| Name | Type | Rate |
|---|---|---|
| Category 2 (Qualifying Individuals) | Lump sum | — |
View source PwC Gibraltar 2026