The long awaited General Healthcare System (GHS) is now a reality in Cyprus. From 1st of March 2019 the contributions have started with the outpatient healthcare taking effect from 1st of June 2019. Form 1st of June 2020 inpatient healthcare and services will be offered to the beneficiaries which include Citizens of the Republic of Cyprus and European Union who are working or have a permanent residence permit in the Republic of Cyprus, as well as  non-EU citizens who have permanent residence permit in the Republic of Cyprus or have the right of equal treatment in the social insurance sectors.  Furthermore, Refugees and Persons with status of supplementary protection and Beneficiaries’ Dependents of the above mentioned categories will also benefit.

The Contributors’ include Employees, Employers, State, Self-employed, Pensioners, Individuals Income-earners (i.e. Director or other fees, rents, interests, dividends) that are tax residents of Cyprus irrespective of being domiciled or not, Government Officials, Persons responsible for the payment of remuneration to Government Officials. The contributions can be withheld from earnings and/or self-assessed during the year. Maximum annual amount of Income where GHS is calculated is €180.000 including benefits in kind.

The contribution rates for each of the above categories are:

Contributors Categories First Phase (1/3/2019-28/2/2019) Final Phase (As of 1/3/2020)
Employees 1,70% 2,65%
Employers 1,85% 2,90%
State 1,65% 4,70%
Self-employed 2,55% 4,00%
Pensioners 1,70% 2,65%
Individuals Income earners (i.e. rent, interest, dividends) * 1,70% 2,65%
Government Officials 1,70% 2,65%
Persons responsible for the payment of remuneration to Government Officials 1,85% 2,90%


* This applies to all tax resident individuals irrespective if they are domiciled or not.