Moving to

Move to Gibraltar and save tax – High Net Worth and HEPSS tax categories.

For those individuals wishing to move to Gibraltar to benefit from its special tax regimes, there are two separate categories of tax residence.

  • High Net Worth Individuals (Category 2)
  • HEPSS (Higher Executives Possessing Specialist Skills)

High Net Worth Individuals (Category 2 residence)

  1. Tax is payable on the first £80,000 of income only
  • Minimum tax payable is £22,000
  • Maximum tax payable is £29,000

Basic Requirements

  • Applicant’s net worth should be £2m or more
  • Must have available approved rental or purchased property (see “Property”)
  • Applicant must be of good character


  • Some requirements may be waived
  • Category 2 individuals may enter into limited trading activities in Gibraltar
  • No capital gains tax, inheritance tax, wealth tax or sales tax

HEPSS (Higher Executives Possessing Specialist Skills)

This is the second category of residence available to those who fulfil the following requirements (some requirements may be waived):

  1. The individual possesses skills that are necessary to promote and sustain economic activity of particular economic value to Gibraltar;
  2. Those skills are not available in Gibraltar;
  3. Those skills are important for the economic development and growth of Gibraltar;
  4. He or she will earn more than £100,000 per annum in Gibraltar;
  5. the individual has available to him for his exclusive use for the period of the certificate, residential accommodation in Gibraltar, approved for this purpose by the Finance Centre Director;
  6. the individual has not been gainfully occupied or resident in Gibraltar in any part of the thirty-six month period immediately preceding the year in which the application is made.

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