Health and medical / deduction

Medical insurance relief: tax relief at source

Tax relief on medical insurance premiums is normally given at source: the insurer reduces your premium by 20% of the first 1,000 euro per adult and 500 euro per child. If your employer pays the premium as a benefit-in-kind you have not received the relief and must claim it yourself.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

You pay premiums to an authorised insurer, or your employer pays them on your behalf.

Exclusions and pitfalls

is capped at 1,000 euro premium per adult and 500 euro per child.
Foreign insurers outside the scheme do not give ; claim directly.

How to claim, step by step

Paid personally: nothing to do.
Employer-paid: myAccount > Claim tax credits > Health > Medical insurance relief, entering the gross premium.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Insurer statement showing gross premium

Worked examples

Employer-paid policy qualifies

Gross premium 1,400 euro for one adult; relief 20% of 1,000 euro = 200 euro to claim.

Self-paid qualifies

Relief already deducted by the insurer; no claim needed.

Travel insurance does not qualify

Travel or dental-only plans outside the scheme do not qualify.

All examples use hypothetical people and figures.

Terms used here

Relief at source

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R11Health expensesofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P1. Reviewed 2026-10-28.

Worked examples

Employer-paid policy qualifies

Gross premium 1,400 euro for one adult; relief 20% of 1,000 euro = 200 euro to claim.

Self-paid qualifies

Relief already deducted by the insurer; no claim needed.

Travel insurance does not qualify

Travel or dental-only plans outside the scheme do not qualify.

All examples use hypothetical people and figures.

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R11Health expensesofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.