GESY Cyprus 2026: Contribution Rates for Employees, Employers and Self-Employed

GESY (General Healthcare System) contribution rates in Cyprus remain unchanged for 2026. The rates have been stable since 1 March 2020, when the system reached its final funding phase. All employees, employers, self-employed individuals and pensioners in Cyprus contribute to GESY.

GESY Contribution Rates for 2026

The following rates apply to all earnings up to the annual ceiling of EUR 180,000:

• Employees: 2.65% of their own remuneration.
• Employers: 2.90% of employee remuneration.
• Self-employed: 4.00% of their own income.
• Pensioners: 2.65% of pension income.
• Holders of office: 2.65% of their remuneration.
• Rental, interest and dividend income earners: 2.65% of that investment income.

Annual Earnings Ceiling

GESY contributions apply on earnings up to EUR 180,000 per year. Income above this threshold is not subject to GESY. This ceiling is significantly higher than the social insurance ceiling of EUR 66,612 per year.

For example, an employee earning EUR 100,000 per year pays 2.65% on the full EUR 100,000, because it is below the EUR 180,000 GESY ceiling. The same employee pays social insurance only on EUR 66,612.

When Rates Last Changed

The current GESY contribution rates took effect on 1 March 2020. GESY launched on 1 June 2019 with lower initial rates that increased in two stages to reach the current levels. No changes to the GESY rates have been announced for 2026.

How GESY Differs from Social Insurance

GESY and social insurance are two separate mandatory contribution systems in Cyprus. Both are calculated on gross earnings but serve different purposes:

• GESY funds universal public healthcare for all Cyprus residents.
• Social insurance funds state pensions, unemployment benefits and other social welfare.

Contributions to each system are paid separately. Employers must deduct and remit both GESY and social insurance contributions for their employees.

What GESY Covers

All residents of Cyprus with legal status - including EU and non-EU nationals - are entitled to GESY coverage once they are contributing. Coverage includes general practitioner visits, specialist referrals, diagnostic tests, hospital treatment and prescription medications (with co-payments). Individuals who pay GESY contributions can choose to use either the public healthcare network or private providers registered under the scheme.

Source: PwC Worldwide Tax Summaries - Cyprus Individual: Other Taxes (2026). Health Insurance Organisation (HIO) of Cyprus.