Estate agent in Gibraltar - Gibraltar Properties

Cat 3 (HEPSS)

A new category called ‘High Executive Possessing Specialist Skills’ (“HEPSS”) will be established for:-

(a) Existing Category three holders who earn more the £100,000 per annum;

(b) New applicants who possess skills not available in Gibraltar and, in the Government’s opinion, necessary to promote and sustain economic activity of particular economic value to Gibraltar, who will occupy a high executive or senior management position, and who will earn more than £100,000 per annum of income in Gibraltar.


(c)
Tax will be payable only on the first £100,000 per annum of income under the dual choice tax system.

(d) New applicants may not have been resident in Gibraltar for any part of the period of three years immediately preceeding the application

(e) Property requirement as per existing Category 3.

Further details on HEPSS status will be included once published by the finance centre. 

 

 

 

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