The General Healthcare System (GHS) Law of 2010 (as amended in 2017) is expected to come into effect as of the 1st of March 2019, and shall be implemented in two stages. The first stage begins on the 1st of June 2019, and the second and final stage begins on the 1st June 2020.

The collection of the contributions for the first stage will start on the 1st of March 2019.

The Contributors’ Categories are:

  • Employees

  • Employers

  • State

  • Self-employed

  • Income-earners (i.e. rental income, interest, dividends)

  • Pensioners

  • Government Officials

  • Persons responsible for the payment of remuneration to Government Officials 

The GHS Law also specifies that any income of a physical person that is subject to GHS contributions is the income as specified in Article 5 of the Income Tax Law (e.g. benefits in kind, dividends, pensions, interest, rental income).


 The contribution rates for the employees, the employers and the state, have been set by the GHS as follows: