Quick Answer
GESY contributions in Cyprus: employees pay 2.65%, employers add 2.90%, self-employed pay 4%, and dividend recipients pay 2.65%. All contributions are capped at an annual income base of EUR 180,000, meaning the maximum annual payment is EUR 4,770 for employees and EUR 7,200 for self-employed. GESY is mandatory for all Cyprus tax residents and covers access to the General Health System.
Cyprus GESY Calculator 2026 [Free]
GESY (also known as GHS) is mandatory for all Cyprus tax residents. Employees contribute 2.65% of gross salary, with employers adding a further 2.90%. Self-employed individuals pay 4%. For Non-Dom residents receiving dividends, the rate is 2.65% on dividend income. All contributions are capped at an annual income base of EUR 180,000, making the maximum annual GESY payment EUR 4,770 for employees and EUR 7,200 for self-employed.
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Is GESY mandatory in Cyprus?
Yes. GESY is mandatory for all individuals who are Cyprus tax residents or who work in Cyprus. Opting out is not possible.
What does GESY cover?
GESY provides access to the General Health System, including GP visits, specialist referrals, hospital care and prescription medicines at reduced or zero cost. Contribution also grants access to emergency care.
Do Non-Dom dividend recipients pay GESY?
Yes. Non-Dom residents receiving dividends pay GESY at 2.65% on dividend income, capped at EUR 4,770 per year.
What is the GESY rate for self-employed in Cyprus?
Self-employed individuals pay GESY at 4% of their assessable income. The annual cap is based on income of EUR 180,000, giving a maximum contribution of EUR 7,200.
Does the employer also pay GESY?
Yes. Employers contribute 2.90% of the employee gross salary separately. This is not deducted from the employee pay - it is an additional employer cost.
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Moving to Cyprus or opening a company?
Tell us your situation and we'll connect you with our specialist expat advisory in Cyprus: Non-Dom tax, company setup and residency, done for you. Free consultation, no commitment.