Tax relief on medical expenses is available at 20% in Ireland, with no excess or minimum threshold. Every qualifying euro spent saves you 20 cents in tax.
Doctor and consultant fees, prescribed medicines, non-routine dental work (crowns, root canals, orthodontics), physiotherapy when referred by a doctor, nursing home fees (the full cost), kidney dialysis, maternity care, and IVF treatment.
Routine dental care (check-ups, fillings, cleaning), cosmetic procedures, and over-the-counter medicines do not qualify for relief.
Through Revenue's myAccount (real-time credit) or on your annual tax return. Keep receipts for 6 years.
The full cost of maintenance or treatment in an approved nursing home qualifies for 20% relief. This can be a significant claim. If a parent is in a nursing home costing EUR 60,000 per year, the tax relief is EUR 12,000 per year. Any family member who pays the fees can make the claim, not just the resident.
Only non-routine dental work qualifies. This includes crowns, root canal treatments, orthodontics, periodontal treatment, and surgical extractions. Routine check-ups, scale and polish, fillings, and simple extractions do not qualify. Ask your dentist for a Med 2 form confirming the non-routine treatment.
John pays EUR 80 per GP visit (4 visits = EUR 320), EUR 1,200 for orthodontic treatment for his daughter, and EUR 450 in prescribed medicines. Total qualifying expenses: EUR 1,970. Tax relief at 20% = EUR 494 refund.
Tax relief on health insurance premiums is given at source (your insurer reduces the premium by 20%, up to EUR 1,000 per adult and EUR 500 per child). You do not need to claim this separately. The relief is automatic.
You can claim medical expenses relief for yourself, your spouse, your children, and other dependants. The key rule is that you (or your spouse) must have paid the expenses. Keep all receipts for at least 6 years.
Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.