Health insurance premiums
Tax Relief at Source (TRS) from 1 January 2026
Relief available
The rate of tax relief applicable to your health insurance policy from 1 January 2026 is the standard rate of tax (20%). This will apply to all health insurance policies providing medical cover. It is applied to the lesser of the premium paid, or the applicable cap. This administrative practice seeks to recognise that:
- most health insurance premiums providing medical cover are in excess of the current cap
- and
- the premium available for tax relief is, in most cases, equal to the cap.
This administrative practice is subject to change based on a change in health insurance premium trends, the cap amount, and other factors.
Adult policies
Relief is available at the standard rate of tax (20%) on the lesser of either:
- the cost of the policy
- €1,000 (up to a maximum credit of €200).
Child policies
Relief is available at the standard rate of tax (20%) on the lesser of either:
- the cost of the policy
- €500 (up to a maximum credit of €100).
Dental policies
A health insurance policy may cover dental expenses which are:
- eligible for Income Tax relief under Section 469 of the Taxes Consolidation Act (TCA), 1997
- and
- ineligible for Income Tax relief under Section 469 of the TCA, 1997.
Where the health insurance policy covers dental benefits which are not eligible for Income Tax relief, that part of the premium does not qualify for TRS. This includes non-qualifying routine dental treatments. For further information, please see the Tax and Duty Manual Part 15-01-14.
Where the above applies, a rate of tax relief less than the standard rate (20%) may apply. This rate is referred to as a 'blended rate'. It is based on the information provided to Revenue by your health insurance provider.
Next: Tax Relief at Source (TRS) up to 31 December 2025