The aim: To study the difference in health care expenditures in groups of countries with different GNI per capita. Materials and methods: In 4 groups of countries with different GNI per capita were analyzed indicators of Current health expenditure per capita ($) (СHE), Domestic general government health expenditure per capita, PPP ($) (GGHE $) and GGHE%, Domestic private health expenditure per capita, PPP ($) (PHE) and PHE%, Out-of-pocket expenditure (%) (OOP), Current health expenditure (% of GDP) (CHE% GDP). Results: The group of high-income countries differs by CHE, GGHE $, GGHE%, PHE $, PHE%, OOP, CHE% GDP (p <0.001), the group with incomes above the average – by CHE, GGHE $, PHE $, PHE%, CHE%GDP (p <0.001). Groups with lower average income and low income do not differ in CHE, GGHE$, PHE$, PHE%, OOP (p> 0.05). GNI per capita has a positive effect on GDP%GDP, CHE, GGHE, PHE in the high-income group and negatively affects the OOP (p <0.05), GNI per capita has a positive effect on CHE, GGHE in the above-average income group, GNI per capita has a positive effect on CHE, GGHE, GGHE%, PHE and negatively affects OOP (p <0.05) in the income group below average. GNI percapita has a positive effect on the OOP and negatively affects the CHE%GDP (p <0.05) in the low-income group. Conclusions: Each group of countries, depending on per capita income, has its own health care costs.