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Do I need to pay the National Health System Contributions if I only have Cyprus residence card and passport but without living in Cyprus?

22 Jul 2021

The National Health System ‘’NHS’’ was introduced in Cyprus aiming to provide to the population equal access to a holistic health care system. The obligation for payment of contribution To NHS started from 1 March 2019.

Obligation for payment of contributions to NHS is not only by a resident of Cyprus is for all the people receive income from Cyprus there is no exception for a person that is domiciled or not domiciled in Cyprus.

Type of income

Cyprus Resident and domiciled

Cyprus Resident and non-domiciled

Non Cyprus Resident

Percentage for NHS from 1/3/19-30/5/20

Percentage for NHS from 1/6/20

Interest income from Cyprus




Interest income from abroad


Dividend from Cyprus


Dividend from abroad


Deemed dividends


Rental income from Cyprus*

Rental income from abroad


√: obligation to pay NHS

X: no obligation to pay NHS

*If the property is in Cyprus and you received a rental income from this property you have to pay the contributions for NHS does not matter if you are a Cyprus Resident or Not.

Type of income Payment of NHS Tax code-Form to complete
Dividends paid from a Cyprus company NHS deducted at source 703
Deemed dividends paid from a Cyprus company NHS deducted at source 723
Other dividends (ex. from abroad) Self-payment at 30/6 & 31/12 713
Rental income from a Cyprus Co NHS deducted at source 714
Rental income without deduction at source Self-payment at 30/6 & 31/12 714
Rental income from non-resident without deduction at source Self-payment at 30/6 & 31/12 704
The above is intended to provide a brief guide only. It is essential that appropriate professional advice is obtained. Our company will be glad to assist you in this respect. Please do not hesitate to contact us.