Health expenses tax relief in Ireland

Claim 20% back on health costs you paid and were not repaid for.

If you paid for health care and nobody reimbursed you, you can get tax relief on it. Revenue calls it health expenses relief. It is usually given at the standard rate of 20%, so for every €100 you spent, you get back about €20.

An example

You paid €1,200 for GP visits, prescriptions and physiotherapy in a year, and none of it was paid back by insurance. Your tax back is 20% of €1,200, which is €240.

What counts

Doctor and consultant fees, hospital charges and prescribed medicines.
Physiotherapy and similar treatment.
Non-routine dental work, with a Med 2 form signed by your dentist.
Costs you paid for another person, such as a child, if you paid them.

What does not count

Anything your health insurance, a public body or anyone else paid back to you.
Routine dental care and routine eye tests.

Nursing home costs are different: the relief for those is given at your highest rate of tax, up to 40%.

How to claim

PAYE workers can claim in myAccount. For the current year you can do it in real time.
For earlier years you complete an Income Tax Return, one for each year.
You can go back four years.
Keep your receipts for six years. You do not have to send them in.

Try the calculators

Work out your take-home pay

More guides

Questions

Can I claim for my family?

Yes, you can claim for health costs you paid for another person. You do not have to be related to them.

What if my health insurance paid part of the cost?

You can only claim for the part that was not paid back to you.

Is the old Med 1 form still used?

No. Revenue says Med 1 is no longer available. You claim through myAccount or your Income Tax Return.

Based on Revenue's published guidance (Revenue health expenses page), last checked 23 October 2026. This is a general guide, not tax advice. Your own situation may differ, so check revenue.ie.