How to Claim Medical Expenses in Ireland (2026) | Step-by-Step Guide

Last updated: January 2026

This guide is based on official Revenue guidance and Irish tax legislation.

Quick Summary

• If you pay for qualifying medical expenses in Ireland you can claim tax relief on those expenses from Revenue
• Relief is normally at the standard rate of tax (20%)

• Nursing home fees can be relieved at your highest rate of tax depending on how much of your income is taxed at your marginal rate

• You can only claim medical expenses if you have valid receipts and Revenue may ask to see them later
• You can claim medical expenses for the last four years each year separately
• You get relief for your medical expenses by way of a tax refund and you must have paid income tax in that tax year to benefit

Here’s a practical step-by-step guide on how to claim medical expenses in Ireland, so you know what to do, what counts, and how to avoid common mistakes.

What Is Medical Expenses Tax Relief?

Medical expenses relief allows taxpayers who have paid for qualifying health and medical costs to recover some of the cost via a tax refund.

Tax relief reduces the cost of medical expenses, it does not reimburse the full amount paid. Most qualifying expenses are relieved at a standard tax rate (20%), nursing home fees can be relieved at your highest rate of tax.

Relief for your medical expenses is granted by way of a tax refund. To receive relief, you must have paid income tax in the relevant tax year.

You can only claim medical expenses if you have valid receipts.

If you have private health insurance, you can only claim for the portion of expenses not covered by the insurer and you generally can’t claim amounts reimbursed from insurance, the HSE, or other sources

Which Medical Expenses Qualify?

According to Revenue guidance, examples of qualifying health expenses are payment for:

• Doctor’s and consultant’s services
• Routine and maternity care for women during pregnancy
• Diagnostic procedures recommended by a practitioner
• Services in hospitals or treatment facilities such as clinics, where the services are either:

Provided by a practitioner, or

Diagnostic procedures recommended by a practitioner

Transport by ambulance

• In-vitro fertilisation (IVF)
• Acupuncture (only where provided by a practitioner)
• Non-routine dental care
• Treatment from a psychologist or psychotherapist where either:

The psychologist or psychotherapist is a practitioner, or

You’re referred for a diagnostic procedure by a practitioner

• Additional expenses of health care for a child:

Suffering from a life-threatening illness or permanent disability, or

Who needs speech and language therapy or educational psychological assessment

• Additional expenses for a kidney patient
• Nursing home and additional nursing care expenses

Expenses That Can Qualify Only If Prescribed, Referred, or Advised By a Practitioner

You can also claim relief on the following if you are prescribed, referred or advised to, by a practitioner:

• Drugs and medicines
• Orthoptic or similar treatment (treatment for squints and eye movement disorders)
• Physiotherapy or similar treatment (such as a chiropractor, osteopath, or bone setter)
• Podiatry or chiropody costs
• Special diet expenses for coeliacs and diabetics
• Cost of purchasing, maintaining and repairing medical, surgical, dental or nursing appliances. (including hearing aids).

It should be noted that there are conditions (explained in Tax and Duty Manual 15-01-12) that apply to the purchase of these items. 

Practical Tip: Confirm the Practitioner Status Where Relevant

Revenue notes that, to qualify for relief, healthcare generally must be carried out or advised by a registered practitioner (for example a doctor or dentist), and Revenue references checking registration through the Irish Medical Council or the Dental Council of Ireland.

Which Medical Expenses are Excluded?

According to the guidance by the Revenue, you cannot claim relief on:

• Routine dental care
• Routine ophthalmic (eye) care, such as eye tests
• Cosmetic surgery or procedures, such as rhinoplasty, breast augmentation, or Botox treatment

Although, relief may be available where the surgery corrects a health issue, such as breathing difficulties. You can contact your Revenue Office for further assistance.

• Guide and assistance dog costs (For this you can claim the Guide Dog Allowance or Assistance Dog Allowance)

Can You Claim for Healthcare You Receive Outside Ireland?

Yes, you can claim for healthcare you receive outside Ireland. To qualify for relief, the medical practitioner must be legally registered to practice medicine or dentistry in the country where the treatment is provided.

If you travel abroad for treatment not available in Ireland, you may also claim relief on reasonable travel and accommodation costs, including those of an accompanying person (if your condition requires it).

Who Can You Claim Medical Expenses For?

You can claim relief for medical expenses you paid for:

• Yourself
• Your dependent relatives
• Any other person where you actually paid the bill

How Far Back Can You Claim Medical Expenses?

You can claim for the medical expenses incurred in the current tax year and previous four years. This means you can claim up to four years’ back, but each tax year must be claimed separately.

Don’t combine years into a single claim, instead, submit them year by year.

How to Claim Medical Expenses in Ireland

There are two main ways to claim medical expenses tax relief in Ireland:

1. Online (quicker and recommended)
2. Paper forms

While MED1 and MED2 forms were traditionally used for paper claims, most people now claim online through myAccount or ROS. Receipts must still be kept.

How to Claim Medical Expenses Revenue Online?

You can claim tax relief on medical expenses through myAccount, for PAYE (Pay As You Earn) taxpayers or the Revenue Online Service (ROS) if you’re self-assessed.

If you’re a PAYE (Pay As You Earn) taxpayer:

In myAccount, you can claim relief by completing your Income Tax Return at the end of the year, or in real time during the year.

To make a claim in the current tax year, you’ll have to follow these steps:

1. Sign into myAccount
2. Click on the ‘Manage your tax for the current year‘ link in ‘PAYE Services‘
3. Select ‘Add new credits‘
4. Select ‘Health‘ and then select ‘Health expenses‘, and add it as a credit
5. Complete and submit the form

For 2021 and subsequent years, follow these steps: 

1. Sign into myAccount
2. Click on the ‘Review your tax for the previous 4 years’ link in ‘PAYE Services‘
3. Request a Statement of Liability
4. Click on ‘Complete Income Tax Return’
5. Select ‘Health‘ and then select ‘Health expenses’ in the ‘Tax Credits & Reliefs’ page
6. Complete and submit the form

If you’re self-assessed:

Self-assessed taxpayers claim through ROS by completing the health expenses section of their annual tax return (Form 11).

How to Claim Medical Expenses Through Paper Forms?

To claim medical expenses through paper forms in Ireland, you must fill out the appropriate tax return form (Form 12 for most PAYE taxpayers and Form 11 for the self-employed) and mail it to the Irish Revenue.

How Long Does It Take to Get a Refund?

Most people who claim relief online receive their tax refund, if due, in five working days, though paper claims can take longer.

Special Claim Situations

If More Than One Person Paid the Medical Bill

If more than one person paid the medical bill, each person can only claim the amount they personally paid.

If Health Expenses Were Paid Over Different Years

Where treatment and payment happen in different years you can choose to claim the relief in either:

• The year the treatment was received
• The year it was paid for

What Happens If Revenue Queries Your Claim?

Revenue may review or query your claim. If this happens, you will be asked to provide receipts or additional details.

As long as your expenses qualify, refunds are not affected.

Common Mistakes When Claiming Medical Expenses

Here are some common mistakes while making medical expense claim, and tips to avoid them:

• Missing receipts

Revenue requires receipts for each expense so keep them safe.

• Claiming the wrong kind of expense

Cosmetic procedures, general wellness items, and some over-the-counter purchases don’t qualify. Always check the Revenue’s qualifying list.

• Mixing years

Don’t combine multiple tax years into one claim. Submit each year separately.

• Not checking nursing-home rules

Nursing home expenses are treated differently (top rate) and have additional evidence requirements.