Medical Expenses & Income Tax – What You Can Claim in Ireland 2025

If you have paid medical expenses in Ireland during 2025 - or in the last four tax years - you may be entitled to claim income tax relief from Revenue. Thousands of Irish taxpayers miss out on refunds each year simply because they don’t know which healthcare costs qualify for tax relief or how to make a claim.

This guide explains what medical expenses you can claim for tax purposes in Ireland, the tax relief rate for 2025, the difference between routine and non-routine treatment, how to use Form Med 2 for dental expenses, and how to claim for previous years.

Use our tax refund calculator see too your tax refund after claiming medical expense relief.

How Medical Expenses Tax Relief Works in Ireland

In Ireland, most qualifying medical expenses are eligible for tax relief at the standard rate of 20%, regardless of whether you pay tax at 20% or 40%. This means that for every €100 spent on eligible medical treatment, you can get €20 back as an income tax refund.

Relief is given on the amount you actually pay - so if part of your costs were reimbursed by your health insurer (VHI, Laya, Irish Life Health, etc.), you can only claim tax relief on the unreimbursed portion.

Who Can Claim Medical Expenses in Ireland?

You can claim medical expenses if you are:

• A PAYE employee who paid for healthcare for yourself, your spouse, children, or dependent relatives.
• Self-employed and filing a Form 11 income tax return.
• Paying for healthcare for another person (e.g., elderly parent) and not reimbursed by them.

The claim can include costs incurred in Ireland or abroad, provided the treatment would qualify if it were carried out in Ireland.

Eligible Medical Expenses You Can Claim

Revenue’s rules cover a broad list of qualifying medical costs for income tax relief, including:

• GP and family doctor fees.
• Consultant and specialist fees.
• Hospital treatment and day-case procedures.
• Prescribed medicines from a registered pharmacist.
• Diagnostic tests such as X-rays, MRI scans, and blood tests.
• Physiotherapy, occupational therapy, speech therapy, if referred by a doctor.
• Maternity care, midwife services, and obstetric care.
• Fertility treatments and IVF.
• Ambulance costs.
• Treatment abroad, if equivalent treatment would qualify in Ireland.
• Certain dental treatments such as crowns, veneers, root canal treatment, orthodontics - these must be confirmed on a Form Med 2 signed by your dentist.

Medical Expenses That Are Not Eligible for Tax Relief

Revenue specifically excludes:

• Cosmetic surgery that is not medically necessary.
• Over-the-counter medicines without prescription.
• Routine dental care (check-ups, scale & polish, fillings, extractions, dentures) unless part of an approved treatment list.
• GP certificates, medical reports, or sick notes.
• Health insurance premiums (separate relief is applied at source by your insurer).

How Much Tax Relief Can You Claim?

The standard rate of 20% applies.

Example calculation:

• GP visits: €250
• Prescription medication: €400
• Consultant fees: €600
  Total eligible expenses: €1,250
  Tax relief at 20% = €250 refund.

How to Claim Medical Expenses from Revenue

You can claim relief by filing a tax return for the year.

Click here to learn more.

Claiming Dental Expenses with Form Med 2

If you are claiming for non-routine dental treatment, you must get a Form Med 2 from your dentist. This certifies that the treatment qualifies for tax relief under Revenue’s rules. You do not need to send this form to Revenue unless requested, but you must keep it for your records.

Claiming for Previous Years

You can claim medical expenses tax refunds for the previous four years. This means in 2025 you can still claim for 2021, 2022, 2023, and 2024.
If you discover old receipts, it’s worth submitting backdated claims - these can add up to hundreds of euros in refunds.

Tips for Maximising Your Medical Expense Tax Relief

1. Claim for dependants - Include medical costs for your spouse, children, or dependent relatives.
2. Keep all receipts - Revenue can audit claims up to 4 years later.
3. Include overseas treatment - If equivalent care qualifies in Ireland, it’s eligible.
4. Deduct insurance refunds first - Only claim for the unreimbursed portion.
5. Submit claims annually - Don’t wait until the last minute to gather receipts.

Final Word

Medical expenses tax relief in Ireland is one of the easiest ways to reduce your tax bill and recover money you’ve already spent. With relief available at 20% on a wide range of healthcare costs, even modest claims can lead to valuable refunds. By knowing what medical expenses you can claim and keeping proper records, you can ensure you receive every euro of tax relief you’re entitled to - both for this year and the past four years.