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Medical insurance tax relief in Ireland

Your health insurance premium probably already includes tax relief. Here is how to check.

Last reviewed 15 September 2026 against Revenue guidance.

How does medical insurance relief work?

Tax relief on private medical insurance is usually given at source. Your insurer reduces the premium you pay and claims the relief back from Revenue, so most people do not need to claim anything. This is known as Tax Relief at Source.

Is there a limit?

Yes. Relief is given at 20% and is limited to a maximum premium for each adult and each child covered by the policy. Revenue’s guidance sets out the current limits.

What if my employer pays?

If your employer pays for your health insurance, it is treated as a taxable benefit and taxed through payroll. You may then be entitled to the relief as a tax credit on your Revenue record, rather than as a reduced premium.

Is income protection the same?

No. Permanent health or income-protection insurance follows separate rules from medical insurance. Qualifying policies can get relief on premiums, subject to their own conditions and limits. Do not add those premiums to a medical insurance claim.

What should I check?

Check who pays the policy, whether relief was already given at source, and whether your Revenue record shows the credit for the right year. Flint’s estimator does not calculate medical insurance relief.

Read the Revenue guidance
General information, not personal tax advice. Your eligibility depends on your circumstances and Revenue’s conditions.
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