The 21-year-old man was arrested and charged by police after allegedly making the gesture during the first half of the match against Hibs.
Liam Craig had just missed a penalty for Hibs when Sky cameras panned across the Hearts supporters and picked him out apparently making the Nazi salute.
It is understood that Hearts raised the alarm, and police worked with G4S security guards to approach him and take him into custody.
Police Scotland confirmed the man had been charged with making “offensive gestures” at this afternoon’s match and said he would appear in court at a later date.
In addition, officers made two arrests before the game and another person was arrested during the match.
A further two people were ejected from the stadium during the game, which Hearts won 2-1.