Cyprus Healthcare

The General Healthcare System (GESY)

GESY is Cyprus's universal public healthcare scheme, funded by mandatory contributions from employees, employers, the self-employed, pensioners and the state. It covers every resident for GP visits, specialists, hospital care and prescriptions.

Universal coverage
For every Cyprus resident
Contribution rates

Who pays what into GESY

Contributions are deducted at source by the Social Insurance Office, alongside social insurance and PAYE. Rates apply on gross earnings up to a yearly cap of €180,000.

Earned income
Employee
2.65%

Deducted from gross salary each month by the employer.

Employer
2.90%

Paid by the employer on top of the gross salary.

Self-employed
4.00%

Paid quarterly by self-assessment.

Passive income & state contribution
Pensioner
2.65%

Deducted from pension income.

Rents / Dividends / Interest
2.65%

On income from rents, dividends or interest received by tax residents.

State
4.70%

The Cyprus government tops up the system.

Annual contribution caps

GESY and social insurance have different annual maximum earnings on which contributions are calculated.

GESY cap
€180,000
No GESY contributions on annual earnings above this amount.
Social Insurance cap (2026)
€62,868
Updated each year. Confirm the current figure with your accountant.

Rates and caps are updated by the Cyprus authorities from time to time. The figures above were correct at the time of writing; please confirm current rates with your advisor.

What GESY covers

  • Personal GP visits and referrals
  • Specialist consultations
  • Inpatient and outpatient hospital care
  • Prescription medication
  • Diagnostics and laboratory tests
  • Allied health professionals (physio, dietitian)
  • Dental care (gradually being introduced)
  • Mental health services

Who is covered

  • All Cyprus residents who contribute to the system
  • Family dependants of contributors
  • EU and Swiss citizens with valid EHIC (temporary stays)
  • Non-EU residents once their permit and tax registration are in place
  • Cyprus tax residents earning foreign source income
  • Retirees who receive a Cyprus or EU-coordinated pension
Registration

How to register with GESY

1

Get a Tax Identification Code (TIC)

Apply at the local Tax Department office with passport, proof of address and (for non-EU) residence permit. Issued the same day.

2

Get a Social Insurance Number (SIC)

Register with the Social Insurance Office. Required for employment, self-employment, or claiming social benefits.

3

Enrol with the GESY portal

Online registration at gesy.org.cy. Choose your personal GP from the GESY-registered list.

4

Start contributing

Employees: deductions begin automatically with payroll. Self-employed: quarterly self-assessment. Pensioners: deducted from pension.

GESY FAQs

Do I have to contribute to GESY if I am self-employed?
Yes. Self-employed individuals contribute 4% of taxable income. Contributions are paid quarterly by self-assessment, alongside social insurance.
How much will I actually pay as an employee?
For example, on a gross salary of €3,000 per month: GESY = 2.65% × €3,000 = €79.50 deducted. Your employer pays an additional 2.90% (€87) on top.
Is there an upper limit on contributions?
Yes. GESY contributions stop applying on annual income above €180,000 per income source. This is a higher ceiling than the social insurance cap.
Are pensions subject to GESY?
Yes. Pensioners contribute 2.65% on pension income, regardless of whether the pension comes from Cyprus or abroad.
Does GESY apply to dividends and rental income?
Yes for Cyprus tax residents. Dividends, interest and rental income are subject to GESY at 2.65%. Non-domiciled residents are exempt for dividends, interest and capital gains under the non-dom regime.
Can I keep my private health insurance?
Many residents do. Private insurance complements GESY by reducing waiting times and giving access to English-speaking specialists. Plans typically cost €40 to €150 per month per adult.
I am an EU citizen on a short stay, do I need to register?
For stays under three months you can use a valid European Health Insurance Card (EHIC). For longer stays you register with the Civil Registry (Yellow Slip), obtain a TIC/SIC, and enrol with GESY.
What happens if my employer does not deduct GESY?
The employer is legally obliged to deduct and remit GESY along with social insurance and PAYE each month. If they do not, the Social Insurance Office can impose penalties on the employer.

Need help with GESY setup or payroll?

We handle GESY registration, monthly contributions, social insurance, PAYE and year-end filings for individuals and companies. Whether you are a new resident, a hiring employer, or self-employed, we will set you up cleanly.

Call us today: +357 22 336 309

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