As from March 2019 obligatory contributions relating to the implementation of the new National Health System (NHS) are introduced as per the below table:
|Category||Applied on following income||1/3/19 to 28/2/2010||1/3/20 onwards|
|Self-Employed Persons||Own Income||2.55%||4%|
|Persons earning other income||Rental income, interest income, dividend income, etc.||
Phase A applies from 1/3/2019 to 28/2/2020 and Phase B from 1/3/20 onwards. NHS contributions are capped to a total annual income of €180.000.