Refunds
Tax relief on medical expenses: 20% back, nursing homes at up to 40%
Last updated 16 October 2026
You get 20% of qualifying health costs back, and relief on nursing home fees at your highest rate. What qualifies, what doesn't, and how to claim.
If you pay for health care that a doctor or dentist provides or advises, you can get 20% of the cost back. It comes off your income tax. You can claim for yourself or for anyone else, as long as you paid and weren't refunded.
What qualifies
- GP and consultant fees, and hospital or clinic charges
- prescribed drugs and medicines
- diagnostic tests and procedures recommended by a practitioner
- physiotherapy, podiatry and similar treatment on referral
- non-routine dental work: crowns, root canals, braces, implants, bridges and surgical removal of impacted wisdom teeth
- IVF (fertility treatment), maternity care, hearing aids and other medical appliances
- care abroad, if the practitioner is qualified there
What doesn't
- routine dental care: cleaning, fillings, extractions, dentures
- routine eye tests and glasses
- cosmetic procedures
- anything refunded by health insurance, the HSE, your employer or compensation
Nursing home fees
Fees for a nursing home with 24-hour nursing care on site are deducted from your income instead. So they get relief at your highest rate, up to 40%. That only works for the part of your income above the 20% band; the rest is relieved at 20%. Fair Deal contributions you pay yourself count; the part the HSE pays doesn't.
Revenue's own example: €44,000 of pay in 2024, €9,000 of nursing home fees and €1,000 of non-routine dental work.
| Nursing home fees: €2,000 at 40%, €7,000 at 20% | €2,200.00 |
| Dental: €1,000 at 20% | €200.00 |
| Tax back | €2,400.00 |
The relief can't be more than the income tax you paid. A refund of €2,400.00 needs at least that much tax for the year.
How to claim
- This year: in myAccount, use Real-Time Credit and upload each receipt. Relief for the months gone comes back as a refund; the rest through your payslips.
- Earlier years: on the Income Tax Return for the year, up to four years back. Claims for 2022 close on 31 December 2026.
- Self-employed: on your Form 11.
Keep receipts, and a Form Med 2 from your dentist for non-routine work, for six years. Receipts Tracker in myAccount can store them for you.
Work it out
Sources
- Revenue: Health expenses: what are qualifying expenses? (checked 16/10/2026)
- Revenue: Tax and Duty Manual Part 15-01-12: Health Expenses (worked examples) (checked 25/10/2026)
- Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.