If you are moving to Cyprus as a remote worker or entrepreneur, healthcare is one of the first practical questions that comes up. Cyprus runs a universal public health system called GESY (General Health System, or GHS in English). This guide covers how it works, what you pay, and what it means for your overall tax picture as a Non-Dom.
What Is GESY?
GESY launched in 2019 (Phase 1) and expanded to full hospital coverage in 2020. It replaced the old fragmented public health model with a single-payer system where registered providers (GPs, specialists, hospitals, pharmacies) receive payment from the Health Insurance Organisation (HIO).
The core principle: every legal resident in Cyprus contributes a percentage of their income, and in return gets access to the full network of HIO-registered providers at minimal cost.
As of 2026, GESY covers:
- GP visits (free at point of care for registered patients)
- Specialist referrals (small fixed co-payment per visit)
- Hospital care, surgery, emergency services
- Dental care (limited scope)
- Pharmacy (percentage co-pay per prescription)
- Mental health services
How Much Do You Pay?
Contributions are calculated as a percentage of income from each source, subject to an annual cap. The cap currently applies to the first EUR 180,000 of income per year.
| Income Source | Your Contribution Rate |
|---|---|
| Employment (employee side) | 2.65% |
| Employment (employer side) | 2.90% |
| Self-employment income | 4.00% |
| Dividend income | 2.65% |
| Rental income | 2.65% |
| Interest income | 2.65% |
| Pension income | 1.70% |
For most remote workers operating via a Cyprus Ltd and paying themselves through dividends, the effective GESY rate is 2.65% on dividend income up to EUR 180,000. Above that threshold, no additional GHS contributions apply.
The Non-Dom Connection
This is where GESY becomes relevant to the overall Cyprus tax picture. The common figure cited for effective tax on Cyprus dividends under Non-Dom status is approximately 5%. That breaks down as:
- 0% income tax on dividends (Non-Dom benefit)
- 2.65% GHS contribution on dividends
- 15% corporate tax on company profits
- Net effective rate on gross company income: approximately 5% total
So the 2.65% GHS is not a hidden extra cost - it is already factored into the standard Non-Dom calculation.
Who Needs to Register?
Registration with GESY is required for anyone who:
- Holds a Yellow Slip (Certificate of Registration for EU citizens)
- Has a legal basis to reside in Cyprus (work permit, family reunion, etc.)
- Is employed or self-employed in Cyprus
Self-employed individuals and company directors register through the Tax Department. GESY registration and tax registration in Cyprus are linked processes.
Note: Holding a Yellow Slip does not by itself require GESY registration - it depends on whether you have Cypriot-source income. Many Non-Doms with foreign-source income only consult a local advisor to confirm their specific obligations.
Choosing Your GP
Once registered, you select a personal doctor from the HIO network. The HIO website maintains a searchable database of registered providers by location and specialty. Most English-speaking doctors in Limassol, Larnaca, Nicosia, and Paphos are in the system.
You can change your GP once per year. Referrals to specialists go through your GP unless it is an emergency.
Public vs Private: The Practical Choice
Many expats in Cyprus use a combination. GESY for routine GP visits and referrals, private insurance or out-of-pocket for elective procedures or faster specialist access.
Private health insurance in Cyprus typically costs EUR 600 to EUR 1,500 per year depending on age and coverage level - considerably cheaper than equivalent cover in Western Europe. Some employers include private cover as a benefit alongside GESY contributions.
Quality of Care
Hospital infrastructure has improved significantly since GESY launched. The major public hospitals (Limassol General, Nicosia General, Larnaca General) handle the full range of acute care. Private hospitals like ARETAEIO, Apollonion, and Evangelismos are registered in GESY and accept HIO patients.
For non-emergency specialist care, wait times in GESY have decreased as the system matured. Most remote workers report satisfactory experiences for routine and urgent care.
Practical Steps When You Arrive
- Get your Yellow Slip - the Certificate of Registration from the Civil Registry and Migration Department. This is your foundational document for all further registrations.
- Register with the Tax Department (if you have Cyprus-source income or a Cyprus company)
- Register with GESY via the HIO portal or your employer
- Select a personal doctor from the HIO network within your municipality
- Optionally add private insurance as a top-up for faster access
Full guide to GESY and the broader expat health setup in Cyprus: Cyprus Healthcare for Expats - Cyprus Tax Life
Related reading:
This article is for informational purposes only and does not constitute professional tax or legal advice. Contribution rates and thresholds may change. Always verify current figures with a licensed advisor or the HIO directly.
Cyprus Tax Life provides practical guides on taxes, residency, and relocation for EU entrepreneurs. Full resource library at cyprustaxlife.com.
