--- title: "Medical Expenses Tax Relief Ireland: What Counts and What You Get Back (2022 to 2026)" url: https://decisionscalc.com/articles/ireland-medical-expenses-tax-relief/ description: "20% back on GP, consultant, prescriptions and non-routine dental, nursing home fees at up to 40%: worked examples, what does not count, back to 2022." updated: 2026-11-13 publisher: DecisionsCalc note: General information, not financial, tax or legal advice. Figures name their source and the date they were read. --- Tax back · Ireland # 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](https://decisionscalc.com/tools/ireland-tax-back-checker/): medical, rent, remote working and tuition for every year since 2022. - [2022 claims close on 31 December 2026](https://decisionscalc.com/articles/ireland-2022-tax-claims-deadline/) · [the four-year rule](https://decisionscalc.com/articles/ireland-four-year-rule-tax-refunds/) - [How to claim tax back in myAccount](https://decisionscalc.com/articles/how-to-claim-tax-back-myaccount-ireland/): the menus for each credit, year by year. - [Fair Deal calculator](https://decisionscalc.com/tools/ireland-fair-deal-calculator/) ## Sources - [Revenue: health expenses](https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/index.aspx), [qualifying expenses](https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/what-are-qualifying-expenses.aspx) and [dental expenses](https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/dental-expenses.aspx); 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. DecisionsCalc An independent publisher with no advertisers or sponsors. Every figure is traced to an official source and dated, and an automated check flags figures that are due for review. See [how we research and check](https://decisionscalc.com/editorial-standards/) and our [methodology](https://decisionscalc.com/methodology/). Spotted a mistake? [Tell us](https://decisionscalc.com/about/#contact). 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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