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General Healthcare System


The GHS Fund revenues will come from contributions, co-payments, personal contributions 1, donations and legacies, income from assets of the HIO and any other income accrued from the activities of the HIO



The main GHS source of financing is contributions.  The payment of the contributions for the first phase will start on 1 March 2019 and for the full implementation on 1 March 2020.


The Contributors’ Categories are:

  • Employees

  • Employers

  • State

  • Self-employed

  • Pensioners

  • Income-earners

  • Government Officials

  • Persons responsible for the payment of remuneration to Government Officials 

The contribution rates for each category of contributors as they have been set by the General Healthcare System (Amending) Law of 2017 are the followin​g

For every individual, the total maximum annual amount on which contributions will be paid is € 180,000.


In case that the individual is not a tax resident of Cyprus, he/she will pay contributions only for the income, earnings and pensions that derive from the Republic of Cyprus, excluding dividends and interest. 

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