Irish Tax Relief
on Health Expenses

A Practical Guide to Claiming Irish Tax Relief on Medical Expenses

How much you get back

Most qualifying medical expenses get 20% relief; qualifying nursing home costs may get relief at your marginal rate (up to 40%).

1

It must be out-of-pocket

You can claim only out-of-pocket costs (excluding reimbursements), and you can claim for yourself or anyone else if you paid.

2

Not everything qualifies

You can claim relief on unreimbursed medical costs you paid, including costs for someone else, as long as you paid the bill.

3

Key Dates for 2026

Key tax and compliance dates for heath expense tax relief in 2026

January 1st

You can claim tax relief on 2025 health expenses by submitting them through myAccount (or ROS, if you file there).

31 October

The deadline for filing your 2025 tax return.

Mid-November

Pay and file deadline extended to mid-November if filing a Form 11 via ROS.

Qualifying Health Expenses in Ireland

You can claim Irish tax relief on qualifying health expenses, including some costs paid abroad or for dependents. Relief is usually 20% of what you paid, as long as it qualifies, isn't reimbursed, and you keep receipts.

20%
Relief Rate
4 Years
Claim Window
No Limit
Annual Cap
Net Cost
After Reimbursements
1

Qualifying Expenses

The criteria

A qualifying health expense is a necessary, unreimbursed healthcare cost recommended or provided by a registered practitioner - e.g., GP/hospital fees, tests, prescriptions, prescribed therapies, medical appliances, non-routine dental work, and qualifying nursing home fees. Routine dental/eye care, cosmetic treatments, and reimbursed costs don't qualify.

2

Allowable Amount

Claim net amount paid

You can only claim relief on what you personally paid. If the cost was split, claim your share only. Deduct anything reimbursed by insurance, the HSE, an employer, or anyone else, and claim the unreimbursed balance. Keep receipts and proof of payment showing your portion.

3

Evidence

Receipt plus payment

Keep receipts and clear proof you paid. Ideally, retain the provider invoice/receipt (date, amount, treatment) plus payment evidence (bank/card statement, confirmation, or a receipt marked paid). Revenue may request this later, so make sure the payment links to the expense.

4

Apportionment

Claim your share

If a medical bill was shared, claim relief only on the amount you paid. For example, a €1,000 bill split 50/50 means you claim €500 (assuming no reimbursements). If there were multiple payments, keep a clear breakdown and proof of each payment in case Revenue queries it.

What Qualifies

  • GP & consultant fees
  • Hospital treatment & procedures
  • Prescribed medications
  • Diagnostic tests & scans
  • Prescribed therapies (physio, speech, etc.)
  • Medical appliances & equipment
  • Non-routine dental work
  • Nursing home fees (qualifying)

What Doesn't Qualify

  • Routine dental check-ups & cleaning
  • Routine eye tests & glasses
  • Cosmetic procedures
  • Amounts reimbursed by insurance
  • General wellness treatments

You can claim 20% of the net amount you paid. The net amount is the total cost minus any reimbursements from health insurance, the HSE, your employer, or any other source.

Example: Hospital bill of €2,000 minus €1,200 insurance payment = €800 you paid. Tax relief: €160 (20% of €800).

Non-routine dental work includes extractions, crowns, root canals, gum treatment, and orthodontic work. Routine check-ups, cleaning, and scale & polish don't qualify - these are considered preventative care rather than treatment.

You have 4 years from the end of the tax year to claim. For example, expenses from 2024 can be claimed until 31 December 2028. If you haven't claimed for previous years, you may be owed a refund - it's worth checking your records.

Employer-Paid Medical Insurance (BIK) in Ireland

When your employer pays some or all of your private health insurance premium, it is treated as a benefit-in-kind (BIK). The value of the benefit is added to your taxable pay, meaning you pay income tax, USC, and PRSI on it through payroll.

1

Employer-Paid

Employer pays premium

Click to learn more
2

Taxed as BIK

Benefit-in-Kind

Click to learn more
3

Out-of-Pocket

Claim unreimbursed costs

Click to learn more
4

Claim via Revenue

Submit via myAccount

Click to learn more

Think you have unreimbursed medical expenses?

Our free 4-year tax review can check your unreimbursed medical expenses and see if you’re due a refund.

Refund Calculator

Use our Refund Calculator to get a quick estimate of your tax refund.
Enter your income and deductions, and include any health expenses in the Tax Credits section below for the best estimate.

2024
2025
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Married
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Active credits: Personal, PAYE

Related Resources

Explore our health expenses resources to learn what you can claim, how to claim it, and how to maximise your medical tax relief in Ireland.

Stop Leaving Money on the Table

Many Irish taxpayers miss out on health expenses tax relief. We’ll review your receipts and claims to help you get every refund you’re entitled to—so you only pay the tax you owe.

Standard Tax Return Package: €49

For €49, we’ll assess your eligibilty for all the relevant tax credits/reliefs and file your return with Revenue.

Common Unclaimed Reliefs

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Employer paid medical insurance credit

Medical/dental expenses

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FAQs

Frequently Asked Questions

If you have a question that's not answered here, please email us at info@irishtaxhub.ie

Most qualifying costs include GP/consultant fees, hospital/clinic charges, prescribed medicines, and certain diagnostic tests and treatments. You can also usually claim for dental and optical where eligible.

Relief is generally given at 20% of qualifying expenses (a tax credit effect), not at your higher rate. If you spent €1,000 on eligible costs, the relief is usually €200.

Log in to myAccount → PAYE Services → Manage your tax → Tax credits and reliefs → Health expenses and enter the amounts (keep receipts). Submit, then Revenue issues an updated result.

You can claim after the tax year ends (and often during the year for some items). Typically you can claim back up to 4 years.

Keep invoices/receipts showing the provider name, date, service, and amount paid, plus pharmacy receipts for prescriptions. Revenue may ask for proof even if you don’t upload it.

Yes, if the expense would qualify in Ireland and you have proper documentation (invoice/receipt). Keep proof of payment and, if needed, a short description/translation.

Yes, you can generally claim for qualifying medical expenses you paid for others.

You can only claim on the amount you actually paid after reimbursements. Don’t include anything refunded by an insurer or anyone else.

If your employer pays a medical bill for you, it’s usually treated as a benefit-in-kind, meaning you may pay income tax, USC, and PRSI on the value through payroll.

Often it’s processed quickly once submitted in myAccount and you’ll see an updated Statement of Liability. Timing varies, but many claims are resolved within days to a couple of weeks.