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Gibraltar Tax

Gibraltar tax status for certain executives

HEPSS status is a tax status that can be obtained by Gibraltar employers on behalf of employees who meet a number of conditions. The purpose of these rules is to attract executives with specialist skills to Gibraltar where such experience or knowledge is not already available in the jurisdiction.

Gibraltar Category 2 Individuals

Special tax status for High Net Worth Individuals

Gibraltar’s legislation includes provisions - the Qualifying (Category 2) Individual Rules 2004 - which offers offers qualifying High Net Worth Individuals access to a special tax status – Category 2 status. Following successful application to the Finance Centre Director, and receipt of a Category 2 certificate, the Category 2 status results in the individual being taxable in Gibraltar but only to a limited extent.

Gibraltar Immigration Rules and Right to Work

Gibraltar’s Immigration, Asylum and Refugee Act sets out the relevant statutory provisions governing immigration into Gibraltar.

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