TCTaxComply IrelandFree calculator ↗
Menu
Income Tax CalculatorFreePersonal TaxEmployerGlobal MobilityTax GuidesFAQPricing
2026 TAX GUIDE

Health expenses tax relief

Most qualifying health expenses receive relief at 20%, while qualifying nursing-home expenses can receive relief at the taxpayer's highest rate.

Last reviewed: 25 September 2026 · Tax year: 2026

General relief

You can generally claim tax relief on qualifying health expenses that you actually paid. The expenses can relate to you, a family member or another individual, provided you bore the cost.

Most qualifying health expenses20% relief
Qualifying nursing-home expensesRelief at the highest Income Tax rate, up to 40%

Reimbursements must be deducted

You cannot claim relief on amounts already reimbursed, or expected to be reimbursed, by insurance, the HSE, another public authority or another source. Enter the net unreimbursed cost rather than the original invoice amount.

Which year?

Revenue permits some flexibility where treatment and payment fall in different years. Depending on the facts, the claim can be made by reference to the year of treatment or split by the year the cost was paid, as Revenue's guidance explains.

Keep records

Revenue requires original receipts to be retained for six years in case a claim is checked. You generally do not need to submit the receipts when making the claim online.