Rate
20% (the standard rate of tax)
This is one of the few tax reliefs most people already get without lifting a finger. The people who miss out are employees whose health insurance is paid by work.
Quick facts
- Rate
- 20% (the standard rate of tax)
- Adult cap
- 20% of up to €1,000: at most €200
- Child cap
- 20% of up to €500: at most €100
- Child means
- Under 21
- Claim it
- When your employer pays: myAccount
Who gets it
Anyone paying a health insurance premium gets the relief. It is applied as a discount on the cost of the policy, called Tax Relief at Source (TRS).
For this relief, a child is anyone under 21. Child cover gets the lower cap.
How much it is worth
From 1 January 2026 the rate is 20% for all health insurance policies providing medical cover. Revenue applies it to the premium or a cap, whichever is lower.
For an adult policy, that is 20% of up to €1,000, so at most €200. For a child policy it is 20% of up to €500, so at most €100.
Part of a premium that covers dental care not eligible for tax relief does not qualify. In that case a lower, blended rate may apply.
How to claim it
Check who pays your premium
If you pay it yourself, you do not need to claim anything: the relief is already a discount on your policy.
If your employer pays, sign in to myAccount
You can use myAccount to claim the credit if your employer pays medical insurance for you or your family.
Claim for this year
Under PAYE Services choose to manage your tax for the current year, then add Medical Insurance Relief under Health.
Claim for past years too
Use 'Review your tax for the previous 4 years', request a Statement of Liability, then complete the Income Tax Return.
Have the policy details ready
You need the start date, who is covered and their ages, the cost for each person, and how much your employer paid.
Things to watch
When your employer pays, the employer gets the discount and you pay tax on the full cost. That is why you claim the relief back yourself.
What you can claim is restricted to the amount your employer paid. Your insurer can give you a breakdown of the cost for each person covered.
Phone, forms and how long it takes
- Claim in myAccount (when your employer pays)
- myAccount
From the official pages (revenue.ie), re-checked every night. Numbers and times can change, so check the official page before you send anything.
Common questions
How does medical insurance tax relief work in Ireland?
It is 20% of your premium, up to €200 per adult and €100 per child. If you pay the premium yourself, your insurer has already taken it off the price.
Do I need to claim health insurance tax relief?
You only need to claim if your employer pays the premium. If you pay it yourself, the relief is already given as a discount.
What age counts as a child for the relief?
For this relief, a child is anyone under 21.
Can I claim back for earlier years?
Yes. You can claim after the year has ended, using 'Review your tax for the previous 4 years' in myAccount.