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Medical expenses tax relief calculator

Enter what you paid for health care in a year to see the tax you can claim back: 20% of most costs, and up to 40% on nursing home fees.

Nursing home fees
Your rate of income tax
Relief can't be more than the income tax you pay.
Tax status
Tax you can claim back 
How the relief is worked out

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified tax adviser before making a decision. Terms of use.

Illustration for the medical expenses tax relief calculator

Worked example

€600 of GP visits, €400 of prescriptions and a €1,200 crown. The health insurer paid back €200, so €2,000 qualifies. Relief is 20% of that: €400.

Nursing home fees of €20,000 paid by a single person on €60,000 in 2026. €16,000 of their income is taxed at 40%, so €16,000 of the fees saves 40% and the other €4,000 saves 20%: €7,200 in total.

How medical expenses relief is calculated

Add up the qualifying health expenses you paid in the year and take off anything paid back by health insurance, the HSE or another source. Relief is 20% of what is left, given as a tax credit. It reduces the income tax you pay, so it can't be more than the income tax due for that year. USC and PRSI are not affected.

Nursing home fees are treated differently. They are deducted from your income before tax, so they save tax at your highest rate: 40% on the part of the fees that matches income above your standard rate band, and 20% on the rest. The calculator takes the nursing home relief first, then sets the 20% credit against the tax that is left.

For earlier years, "Work it out" uses the 2026 tax bands and credits to estimate how much tax you paid. For standard rate costs this only matters if your tax bill was very small.

Dental: routine and non-routine

ReliefTreatment
YesCrowns, veneers, inlays, root canal treatment, gum disease treatment, implants, braces and orthodontics, bridgework, surgical removal of impacted wisdom teeth
NoFillings, scaling and cleaning, extractions, providing or repairing dentures

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

What medical expenses can I claim tax relief on?
Doctor and consultant fees, prescribed medicines, non-routine dental treatment such as crowns, root canals and braces, hospital charges, diagnostic tests, physiotherapy and similar treatment on a doctor's referral, psychologist and psychotherapist fees, IVF, maternity care, ambulance transport, and medical appliances. The treatment has to be carried out or advised by a registered practitioner.
What can I not claim for?
Routine dental care (fillings, scaling and cleaning, extractions, and providing or repairing dentures), routine eye care such as eye tests, and cosmetic procedures done for appearance only. You also cannot claim for any amount paid back to you, or due to be paid back, by health insurance, the HSE or a compensation payment.
How far back can I claim medical expenses?
Four years. In 2026 you can still claim for 2022 to 2025, and for 2026 itself. Each year is a separate claim on that year's Income Tax Return.
How do I claim medical expenses in myAccount?
For a past year, sign in to myAccount, choose "Review your tax for the previous 4 years", request a statement of liability for the year, then "Complete Income Tax Return" and add health expenses under tax credits and reliefs. For the current year, use "Manage your tax" and the refund is paid to you or added to your tax credits. Self-employed people claim on Form 11.
Do I need to send in my receipts?
No, but you must keep them for six years in case Revenue checks the claim. For non-routine dental work your dentist gives you a Med 2 form, which is your receipt for that treatment.
Can I claim for my partner, child or parent?
Yes. You can claim for health expenses you paid for anyone, not only yourself. The person who paid the bill makes the claim.
How does relief on nursing home fees work?
Fees for a nursing home that provides 24-hour on-site nursing care are deducted from your income, so relief is at the highest rate you pay, up to 40%. Under Fair Deal you can only claim the part you pay yourself, not the part the HSE pays.

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