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Everyone who permanently lives in areas controlled by the Republic of Cyprus or in the sovereign base areas of the UK in Cyprus, pays taxes and legally resides in Cyprus is a beneficiary of the GHS.

This includes:

  • Cypriot citizens who are residents in areas controlled by the Republic of Cyprus or in the sovereign base areas of the UK in Cyprus and their dependents
  • EU citizens who reside in areas controlled by the Republic of Cyprus and work in Cyprus or in the sovereign base areas of the UK in Cyprus and their dependents or have their permanent residency in Cyprus and their dependents
  • Citizens of other countries who permanently reside in areas controlled by the Cyprus Republic or in the sovereign base areas of the UK in Cyprus and are subject to Cyprus National legislature and their dependents.

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