Tax Relief on Medical Expenses: Health Insurance & Health Costs

Overview of Medical Expense Tax Relief

Revenue allows tax relief on qualifying medical expenses incurred by you, your spouse or civil partner, and your dependent children. Relief is granted at the standard rate of 20% on eligible expenses.

Updated for 2026 Revenue rates.

Health Insurance Premiums

Your health insurance premium is not claimed through the standard medical expenses relief. Instead:

• All health insurance policies in Ireland already include a tax credit at source of approximately 20%
• Your insurer applies this discount when you pay your premium — you never see the full cost
• If your employer pays your health insurance, the benefit-in-kind is the net premium (after the credit)

You do not need to do anything extra to claim this relief — it is automatic.

Qualifying Medical Expenses

You can claim relief on the cost of:

• GP (General Practitioner) visits — consultation fees
• Hospital charges — in public and private hospitals (excluding the public hospital maintenance charge)
• Consultant and specialist fees
• Diagnostic procedures — X-rays, MRI scans, blood tests, etc.
• Physiotherapy, acupuncture, and other prescribed treatments
• Dental treatments — non-routine dentistry (fillings, crowns, root canals, dentures, extractions, etc.)
• Optical care — eye tests, glasses, contact lenses (prescription only)
• Prescribed medicines and drugs — after the Drugs Payment Scheme threshold
• Nursing home fees — for yourself, a relative, or a dependent
• Maternity care — ante-natal and post-natal care, midwife services

Non-Qualifying Expenses

• Routine dental check-ups and cleanings (these are considered routine maintenance)
• Cosmetic surgery or procedures (unless medically necessary)
• Over-the-counter medications (non-prescription)
• Health insurance premiums (already covered by separate tax relief at source)
• Vitamins and health supplements

How Much Relief Can You Get?

Relief is 20% of the qualifying expenses. There is no upper limit on qualifying expenses, but you can only claim relief on expenses that were not reimbursed by health insurance, the HSE, or any other source.

For example, if you spent €2,000 on qualifying dental work and your insurance reimbursed €800, you claim relief on the net cost of €1,200. Your tax relief would be 20% × €1,200 = €240.

How to Claim

You can claim medical expense relief through Revenue myAccount:

1. Log in to myAccount at revenue.ie
2. Select "Review Your Tax / File Income Tax Return"
3. Under the "Tax Credits & Reliefs" section, select "Health Expenses"
4. Enter the total qualifying health expenses for the year
5. Revenue may request receipts — keep them for at least 6 years

You can claim for the current year and for up to 4 previous years.

Sample Relief Amounts

• GP visit (€60 out-of-pocket) → relief of €12
• Physiotherapy course (€400, not reimbursed) → relief of €80
• Dental crown (€1,200, €700 reimbursed by insurance) → relief of €100
• Nursing home fees (€15,000 per year) → relief of €3,000