The 26-year-old damaged his knee in the Republic of Ireland's 3-1 win over Kazakhstan in October 2013.
Gibson came on at half-time for John Lundstram as Everton boss Robert Martinez changed his entire outfield team for the 2-2 draw at Prenton Park.
"What's pleasing is that he didn't look like a player who has been missing for a long time," Martinez told Sky Sports News.
"He looked sharp and strong and a refreshed footballer and that's a good sign.
"We need to measure the work he's going to do now until the start of the season but he looks such a hungry footballer that I think we're going to get a lot of good football from him this season."
Gibson joined Everton from Manchester United in 2012 and has gone on to make 43 appearances for the Toffees.