An individual that has obtained a HEPSS certificate must be earning more than £100,000 pa but is assessable to income tax on the first £100,000 of income only. Therefore, the maximum tax payable in a full year is approximately £27,500. (Source: Gibraltar Government / figures correct as at 19th May 2010)
One of the several conditions of the granting of HEPSS status is that you must have available for your exclusive use approved residential accommodation in Gibraltar.
Click the link below to see available property that is approved by the Finance Centre Director as residential accommodation in Gibraltar for HEPPS.
Hepps approved properties to buy
Hepps approved properties to rent
For more details on obtaining HEPSS status go to http://www.gibraltar.gov.gi/finance-centre