Medical Expenses Tax Relief 2026 — get 20% of your qualifying health costs back from Revenue
Medical Expenses Tax Relief Ireland 2026
Any qualifying medical expense you pay out of pocket — not reimbursed by insurance or the State — qualifies for 20% income tax relief. GP visits, consultant fees, physio, prescriptions, glasses, orthodontics, hearing aids: all eligible. Claim for yourself, your children, and your parents. Go back up to four years. Most people who pay for private medical care are owed money by Revenue they have never claimed.
Medical Expenses Tax Relief — At a glance
- Relief rate
- 20% of qualifying expenses
- Upper limit
- None
- Who can you claim for
- Yourself, spouse, children, dependant relatives
- Years you can back-claim
- Up to 4 prior years (back to 2022 in 2026)
- How to claim
- Revenue myAccount — "Health Expenses"
- Receipts needed?
- Keep for 6 years — not submitted with claim
What qualifies and what does not
| Expense | Qualifies? | Notes |
|---|---|---|
| GP visit fee | Yes | Only if not covered by Medical Card or GP Visit Card |
| Consultant / specialist fee | Yes | Regardless of whether seen privately or as semi-private |
| Prescribed medicines | Yes | Only prescription items — must have pharmacist receipt showing prescription dispensed |
| Physiotherapy | Yes | Only when referred by a doctor |
| Occupational therapy, SLT | Yes | When prescribed or referred by a doctor |
| Orthodontic treatment (braces) | Yes | Qualifying dental treatment — braces and orthodontic appliances |
| Glasses and contact lenses | Yes | Corrective — must be prescribed by optometrist or ophthalmologist |
| Hearing aids | Yes | Including batteries for the aid |
| Hospital charges (private room top-up) | Yes | Excess charge above insurance cover |
| Acupuncture | Yes | Only by a qualified registered acupuncturist |
| Routine dental (checkups, fillings, scaling) | No | Routine dental is specifically excluded |
| Over-the-counter medicines | No | Must have a prescription |
| Gym membership / fitness | No | Not a medical expense |
| Cosmetic surgery | No | Unless medically necessary |
| Vitamins / supplements | No | Not qualifying even if recommended by doctor |
How much you get back — worked examples
Annual refund at 20% relief rate
| Qualifying expenses paid | Tax refund (20%) | Example expenses |
|---|---|---|
| €500 | €100 | 2–3 GP/specialist visits + prescriptions |
| €1,000 | €200 | Physio course + consultant + prescriptions |
| €2,500 | €500 | Orthodontic year 1 + glasses + GP + consultant |
| €5,000 | €1,000 | Orthodontic treatment + private hospital stay |
| €10,000 | €2,000 | Major private medical costs across family |
Claiming for your whole family — who counts as a dependant
You can combine qualifying medical expenses paid for the following and claim them all on your own return:
- Yourself
- Your spouse or civil partner
- Your children (any age if they are financially dependent on you)
- A parent, grandparent, or other relative you are primarily supporting financially
- An individual in your care for whom you are the primary financial carer
A family that collectively spent €4,000 on qualifying medical costs (across parents and children) can claim a single return of €800 — regardless of whether the expenses were incurred by one person or spread across the family.
Back-claiming for up to four prior years
You can claim medical expenses for up to four previous tax years. In 2026, this means you can claim back to 2022. If you have been paying private medical costs and never claimed, calculate your total qualifying expenses for each year and submit a back-claim via myAccount. Revenue processes each year separately and issues a refund (usually by bank transfer within 5–10 working days).
Have medical receipts from the last few years?
Marina Luna is a specialist in Revenue health expense claims. She organises your receipts and submits the relief claim retroactively — up to 4 years of overpaid tax you can still recover.
Frequently asked questions
Can I claim for expenses reimbursed by my health insurance?
No. You can only claim for the portion of medical expenses that was not reimbursed by health insurance, a Medical Card, GP Visit Card, or any other source. If your insurance paid €1,000 of a €1,500 bill and you paid the remaining €500 yourself, only the €500 out-of-pocket element qualifies for the 20% relief (€100 back).
Do I need to submit receipts when I make the claim?
No. When you claim through Revenue myAccount, you enter the amounts — you do not upload or post receipts at the time of claiming. However, Revenue may audit your claim at any point, so you must keep all receipts, prescription slips, and invoices for at least six years. If audited and you cannot provide evidence, Revenue can withdraw the relief and charge interest.
I am on a Medical Card — can I still claim medical expenses relief?
If your Medical Card covers all your medical costs, there are no out-of-pocket expenses to claim. However, if you pay any qualifying medical cost that your Medical Card does not cover (such as a private specialist seen separately from your GP, or dental treatment above routine, or glasses), you can claim relief on those specific costs.
Can immigrants in Ireland claim Medical Expenses Tax Relief?
Yes. Medical Expenses Tax Relief is available to anyone who pays income tax in Ireland. If you are ordinarily resident in Ireland, working, and paying income tax through PAYE or self-assessment, you can claim relief on qualifying medical expenses incurred in Ireland regardless of nationality. You need a Revenue myAccount to file the claim.
My child had orthodontic treatment abroad — can I still claim?
Medical expenses incurred abroad generally do qualify for Irish Medical Expenses Tax Relief, as long as the treatment is of a type that would qualify if provided in Ireland. Orthodontic treatment qualifies in Ireland, so the same treatment carried out abroad should also qualify. Keep all receipts and invoices (translated if necessary). Revenue may question non-Irish invoices — having clear documentation is important.
- Routine dental (checkups, fillings, cleaning, extractions) does NOT qualify — only orthodontic treatment (braces) qualifies in dentistry.
- Only prescription medicines qualify — over-the-counter items, vitamins, and supplements do not, even if a doctor recommends them.
- The relief is 20% for everyone — even higher-rate (40%) taxpayers only get 20% relief on medical expenses.
- You do not submit receipts with the claim — but you must keep them for 6 years in case of audit.
- You can claim for your whole family on one return — you do not need separate claims for each family member.
Related guides
This page was reviewed against official Revenue.ie guidance and updated to reflect 2026 Medical Expenses Tax Relief qualifying categories, claim process, and back-claim periods.