Quick Answer

The Cyprus General Healthcare System (GHS/GESY) contribution is 2.65% on all income types including dividends, salary, and rental income. For employees, 2.65% is deducted from salary with an additional 2.90% paid by the employer. The annual cap applies to income up to EUR 180,000, making the maximum annual GHS contribution approximately EUR 4,770.

Key Facts 2026

GHS on dividends (Non-Dom)2.65%
GHS annual cap (dividends)EUR 4,770 (max income base EUR 180,000)
GHS employee contribution2.65% of gross salary
GHS employer contribution2.90% of gross payroll
GHS self-employed contribution4.70% of taxable income
GHS pension income contribution2.65%
What GHS coversGP visits, specialist referrals, hospital care, prescriptions
Opting outNot possible for Cyprus tax residents

Cyprus GHS (GESY): Healthcare for Residents and Expats

The General Health System provides universal healthcare coverage to all Cyprus residents. Contributions are 2.65% of income — one of the lowest in the EU.

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Cyprus GHS/GESY 2026: Contribution Rates + Cap - visual guide for entrepreneurs and expats relocating to Cyprus
Cyprus GHS/GESY 2026: Contribution Rates + Cap - illustrated overview for expats and entrepreneurs considering Cyprus
Cyprus GHS/GESY 2026: Contribution Rates + Cap - infographic with key data and step-by-step breakdown
Cyprus GHS/GESY 2026: Contribution Rates + Cap - data infographic for expats and entrepreneurs relocating to Cyprus

Frequently Asked Questions

What is the GHS contribution rate in Cyprus?
2.65% of salary for employees, 2.90% from employers, 4% for self-employed. On dividend and interest income: 2.65%, capped at €4,770 per year (on a maximum of €180,000 of passive income).
Do Non-Dom residents pay GHS on dividends in Cyprus?
Yes. GHS (2.65%) on dividends applies to all Cyprus tax residents including Non-Dom residents. Only SDC is exempt for Non-Doms, not GHS. The maximum annual GHS on passive income is €4,770.
What is the GHS cap on passive income (dividends and interest)?
The GHS contribution on dividends, interest, and rental income is capped at 2.65% on €180,000, giving a maximum of €4,770 per year. Income above €180,000 is not subject to further GHS contributions on passive income.
Is GHS mandatory in Cyprus for expats?
Yes. All Cyprus tax residents (including expats) who earn income in Cyprus must contribute to GHS. In return, they receive comprehensive healthcare coverage.
How do I choose a doctor under the Cyprus GHS?
Register on the HIO portal (hio.org.cy) and select a personal GP from the list of GHS-registered doctors. You can change your GP once per year or immediately if you move districts.
Can I use GHS if I am visiting Cyprus and not a resident?
No. GHS is for Cyprus residents. Visitors should have travel insurance or EHIC (for EU citizens). Emergency care is provided regardless of insurance status.

Related Guides

Sources

Health Insurance Organisation Cyprus (hio.org.cy). GHS Law 2001 as amended 2019. Contribution rates confirmed for 2026. Updated: April 2026.

Use our Cyprus GESY Calculator to calculate your exact annual health contribution based on your income type: employee (2.65%), self-employed (4.70%), or dividend recipient (2.65%). The calculator shows how close you are to the EUR 180,000 annual income cap.

Frequently Asked Questions

What are the GHS/GESY contribution rates in 2026?

GESY (General Health System) contribution rates for 2026 are unchanged from 2025: employees pay 2.65% of gross salary; employers pay 2.90% of the employee gross salary; self-employed pay 4.00% of declared income; dividend recipients pay 2.65% on dividend income received; rental income: 2.65%. There is a cap: contributions apply on income up to EUR 180,000 per year.

Non-domiciled residents pay GESY on dividends at 2.65% - this is the only tax they typically pay on foreign dividend income distributed from their Cyprus company. GESY contributions give full access to the public healthcare system (GESY), including GPs, specialists, diagnostics, and hospital care, with small fixed co-payments per visit.

How much does GHS/GESY cost for a self-employed person in Cyprus?

Self-employed individuals in Cyprus pay 4.00% of their declared gross income to GESY, capped at EUR 180,000 of income, so the maximum GESY contribution is EUR 7,200 per year. If you also take dividends from your Cyprus company, you additionally pay 2.65% on those dividends.

The 4% self-employed rate is higher than the 2.65% employee rate because it covers both the employee and a portion of the employer share. This covers full access to the public healthcare system (GESY), including GPs, specialists, diagnostics, and hospital care, with small fixed co-payments per visit.

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