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GibraltarInvestors & entrepreneursLast checked October 17, 2026

Gibraltar Category 2 Individual and HEPSS (High Executive Possessing Specialist Skills) status

Gibraltar offers special tax status to wealthy individuals (Category 2) and to senior specialist employees (HEPSS). Both need a certificate from Gibraltar Finance, and then pay income tax on capped assessable income. This is a tax residence status; non-EU nationals still need residence permission from the Department of Immigration and Home Affairs.

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Life in Gibraltar

Money

2

Currency

Gibraltar Pound

GIP

Gibraltar Pound

Tax

6–28%

Income tax (national)

Transaction tax 15% · social security 10%

Choice of two systems: Gross Income Based System 6%-28% (above GBP 25,000: 16%, 19%, 25%, 28%, then 25% on the balance above GBP 105,000) or Allowance Based System 14%/17%/39% after allowances; taxpayers pay whichever is lower.

Official rates, 2026/27 · headline only

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Who it’s for

High-net-worth individuals relocating to Gibraltar (Category 2) and highly paid executives with specialist skills hired by Gibraltar employers (HEPSS).

Eligibility

  • Certificate required

    Category 2 and HEPSS holders must have a certificate issued by Gibraltar Finance.

  • Category 2 tax

    You are taxed only under the allowances-based system, on gross assessable income that is capped each year.

    Category 2 tax limits (per year)

    Income cap
    GBP 118,000
    Minimum tax
    GBP 37,000
    Maximum tax
    GBP 42,380
    Official wording

    Taxed only under the allowances-based system on gross assessable income capped at GBP 118,000 per year; minimum tax GBP 37,000 and maximum tax GBP 42,380 a year.

  • HEPSS tax

    You are taxed only under the Gross Income Based system, on income that is capped each year.

    HEPSS tax figures (per year)

    Income cap
    GBP 160,000
    Tax liabilityannual
    GBP 39,940
    Official wording

    Taxed only under the Gross Income Based system on income capped at GBP 160,000 per year; annual tax liability GBP 39,940.

A sneak peek at what's inside

  • Document checklistApplication to Gibraltar Finance for a Category 2 or HEPSS certificate
  • FeesCertificate application fee
  • Steps to applyApply to Gibraltar Finance for the certificate

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  • 1 document
  • 1 fee
  • 3 steps
  • Processing times and conditions
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