Medical Expenses Tax Relief in Ireland (2026)

Tax relief on medical expenses in Ireland is available at 20% on qualifying costs. There is no excess or minimum threshold, meaning every euro of qualifying expenditure generates a 20 cent tax saving.

What Qualifies?

• Doctor and consultant fees: GP visits, specialist consultations, hospital charges
• Prescribed medicines: drugs and medicines prescribed by a doctor
• Non-routine dental work: crowns, root canals, orthodontics. Routine dental care (check-ups, cleaning, fillings) does not qualify.
• Physiotherapy, speech therapy, and occupational therapy: when referred by a doctor
• Nursing home fees: the full cost of maintenance or treatment in an approved nursing home. This can be a significant claim.
• Kidney dialysis, maternity care, and IVF treatment
• Transport costs: ambulance costs and, in certain cases, travel costs to and from hospital

Health Insurance

Tax relief on health insurance premiums is given at source by your insurer at 20%, up to a maximum premium of EUR 1,000 per adult and EUR 500 per child. You do not need to claim this separately.

How to Claim

You can claim medical expenses relief through Revenue's myAccount (real-time credit, typically within 3-5 working days) or on your annual tax return. Keep all receipts for at least 6 years in case Revenue requests them during an audit.

How to Claim

You can claim medical expenses through Revenue's myAccount (for real-time credits, typically processed within 3 to 5 working days) or on your annual tax return. For myAccount claims, you enter the expense details online and Revenue adjusts your tax credits accordingly. For the annual return, you include the total qualifying expenses on your Form 11 or Form 12.

Keep all receipts, invoices, and Med 2 forms (for dental expenses) for at least 6 years. Revenue may request proof during an audit.

Claiming for Family Members

You can claim relief for medical expenses paid on behalf of yourself, your spouse or civil partner, your children (including adult children), and other dependants. The key condition is that you (or your spouse) must have actually paid the expense. You cannot claim for expenses paid by someone else or covered by insurance.

Nursing Home Fees

The full cost of maintenance or treatment in an approved nursing home qualifies for 20% relief. This can be the single largest medical expense claim. If a parent is in a nursing home costing EUR 60,000 per year, the relief is EUR 12,000 per year. Any family member who pays the fees can make the claim.

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.