Medical Expenses Relief Guide · 2026
Medical Expenses Tax Relief Ireland 2026: Claim 20% Back on Health Costs
If you've paid for doctors, dentists, physio, prescriptions, or hospital stays in Ireland, you can claim tax relief at 20% on qualifying expenses. There's no upper limit on what you can claim — the more you spend, the more you get back. Use our Tax Back Predictor to estimate your refund.
How Medical Expenses Relief Works
Medical expenses relief is a tax deduction at source, meaning you get back 20% of whatever you spent on qualifying treatments. Unlike credits that are capped, there is no maximum — if you spent €10,000 on qualifying care, you'd receive €2,000 back.
The relief is available for expenses incurred by you, your spouse or civil partner, and your dependent children. You can claim for expenses incurred in Ireland or elsewhere in the EU/EEA. Expenses outside the EU/EEA may also qualify in limited circumstances — typically where the treatment is not available in Ireland.
📊 Example: €2,000 in Medical Expenses
| Total qualifying expenses | €2,000 |
| Relief at 20% | €400 |
| Your tax refund | €400 |
This means if you paid €2,000 in doctors' visits, prescriptions, and dental work over the year, Revenue will refund you €400 when you claim.
Qualifying vs Non-Qualifying Expenses
Not every health-related expense qualifies. Here's a clear breakdown of what Revenue accepts and what it doesn't:
✅ Qualifying Expenses
- ✓Doctors and consultants fees
- ✓Physiotherapy and chiropractic treatment
- ✓Dental treatments (fillings, extractions, root canals, dentures)
- ✓Optician fees, prescription glasses, contact lenses
- ✓Hospital fees (public and private)
- ✓Nursing home fees
- ✓Prescribed drugs and medicines
- ✓Maternity care and fertility treatments
- ✓Diagnostic procedures (X-rays, MRI, CT scans, blood tests)
- ✓Orthodontic treatment (braces) for children and adults
- ✓Psychological and counselling services
- ✓Speech and language therapy, occupational therapy
❌ Non-Qualifying Expenses
- ✕Cosmetic surgery (purely aesthetic procedures)
- ✕Non-prescribed health products (vitamins, supplements, herbal remedies)
- ✕Health insurance premiums (covered separately via premium relief)
- ✕Travel costs to and from medical appointments
- ✕Over-the-counter medications (paracetamol, ibuprofen, cold remedies)
- ✕Medical examinations required for employment, insurance, or travel visas
- ✕Hair transplants for cosmetic purposes
- ✕Alternative therapies not prescribed by a doctor (acupuncture, aromatherapy)
- ✕Gym memberships or fitness classes (even if doctor-recommended)
Thresholds and Special Rules
📋 Standard Expenses — No Minimum Threshold
For most medical expenses — GPs, consultants, dentists, opticians, physio, prescriptions — there is no minimum threshold. You can claim relief from the very first euro spent. This makes it well worth claiming even if you only had a few visits to the doctor during the year.
🏥 Nursing Home Expenses
Nursing home fees follow different rules. The first €144,000 of qualifying nursing home expenditure (over a person's lifetime) can be claimed at the 20% rate. Any amount above this threshold may be claimed at your marginal rate (up to 40%). This applies to registered nursing homes under the Nursing Homes Support Scheme (NHSS, also known as "Fair Deal").
🩺 Specialised Treatments
Certain specialised treatments — kidney dialysis, cancer treatments, organ transplants, and fertility treatments including IVF — all qualify for relief at 20%. If you travel abroad for specialised treatment not available in Ireland, those expenses may also qualify. Keep all documentation, referral letters, and itemised bills.
How to Claim — Step by Step
Gather your receipts
Collect all receipts and bills for qualifying medical expenses paid during the tax year. For prescriptions, keep the pharmacy receipt. For dental and optical, ask for an itemised receipt showing the treatments and costs.
Log into Revenue myAccount
Go to revenue.ie and sign into myAccount using your PPS number and password. If you don't have an account, registration takes about 10 minutes.
Navigate to Health Expenses
Once logged in, go to "Review Your Tax" → "Complete Your Income Tax Return" → scroll to "Health Expenses" or search for "Medical Expenses" in the menu.
Enter the amounts
Input the total qualifying expenses for the year. You can claim for yourself, your spouse, and your dependent children in one application. Revenue's system calculates the 20% relief automatically.
Upload receipts (if requested)
For smaller claims, Revenue may not require receipts. For larger claims, you can upload scanned copies or photos directly through myAccount. Keep originals for 6 years in case of audit.
Receive your refund
Claims are typically processed within 5-10 working days. The refund is paid directly to your bank account or offset against future tax liabilities.
💡 Tip: You can backdate claims for up to 4 years. If you missed claiming for 2023, 2024, or 2025, you can still submit those claims now. Each tax year is claimed separately through myAccount.