Medical expenses tax relief in Ireland: what counts and what you get back
€1,200 of GP, consultant and prescription bills gives back €240; a €1,500 crown €300; and €3,000 of nursing home fees with €2,000 of other bills, for someone on €60,000, €1,600, because nursing home fees get relief at 40% on the part of income taxed at 40%. A family with €900 a year of bills since 2022 can still claim €720 for 2022 to 2025.
What you get back, case by case (2025 rules)
| Case | How | Back |
|---|---|---|
| GP, consultant and prescriptions, €1,200 | 20% | €240 |
| A crown (non-routine dental), €1,500 | 20%; keep the Med 2 | €300 |
| IVF, €6,000, couple on €60,000 + €50,000 | 20% | €1,200 |
| Nursing home €3,000 + other bills €2,000, single on €60,000 | Nursing home at 40%, the rest at 20% | €1,600 |
The last row follows Revenue’s own worked example (Tax and Duty Manual 15-01-12, Example 1: refund €1,600). Each figure is capped by the income tax paid that year.
What counts
- Doctor and consultant fees; maternity care; diagnostic tests a doctor recommends; hospital care; IVF.
- Prescription drugs; physiotherapy, chiropractor or similar when referred; podiatry; speech and language therapy and educational psychological assessments for a child.
- Non-routine dental: crowns, veneers, root canal, periodontal treatment, braces, bridgework, implants, impacted wisdom teeth.
- Nursing home fees (24-hour on-site nursing care), at your highest rate; under Fair Deal, only the part you pay.
- Care abroad by a registered practitioner, and reasonable travel if it is not available in Ireland.
What people get wrong
- Claiming routine dental or eye tests. Fillings, cleaning, extractions, dentures and routine eye tests do not count.
- Claiming what insurance paid. Only the part not paid back by insurance, the HSE or anyone else.
- Thinking only your own bills count. You can claim for anyone, as long as you paid.
Frequently asked questions
How much do I get back for medical expenses in Ireland?
20% of qualifying costs that insurance or the HSE did not pay back, and nursing home fees at your highest rate (up to 40%). GP, consultant and prescription bills of €1,200 give back €240.
Do dental costs count?
Only non-routine dental care: crowns, veneers, root canal, braces, bridgework, implants and the surgical removal of impacted wisdom teeth. Routine fillings, cleaning, extractions and dentures do not. Your dentist gives you a Med 2 form to keep for 6 years.
Can I claim medical expenses for previous years?
Yes, for the last four years, each year on its own return. A family with €900 a year of bills since 2022 can still claim €720 for 2022 to 2025; 2022 closes on 31 December 2026.
Is Med 1 still used?
No. Revenue says the Med 1 form is no longer available: you claim on the Income Tax Return in myAccount (or in-year through “Manage your tax”). Keep receipts for six years.
Related
- Irish tax back checker: medical, rent, remote working and tuition for every year since 2022.
- 2022 claims close on 31 December 2026 · the four-year rule
- How to claim tax back in myAccount: the menus for each credit, year by year.
- Fair Deal calculator
Sources
- Revenue: health expenses, qualifying expenses and dental expenses; Tax and Duty Manual 15-01-12
Read 13 November 2026. General information, not advice; it cannot see your records. Claiming directly from Revenue is free. We are not Revenue, we are not a tax agent, and we never ask for your myAccount details. Revenue decides every claim.
Cite or link to this article
DecisionsCalc (2026). Medical Expenses Tax Relief Ireland: What Counts and What You Get Back (2022 to 2026). https://decisionscalc.com/articles/ireland-medical-expenses-tax-relief/
You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it.
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