Health insurance premiums
Tax Relief at Source (TRS) up to 31 December 2025
A health insurance policy may cover health expenses which are:
- eligible for tax relief
- ineligible for tax relief.
Where the above applies, a rate of tax relief less than the standard rate (20%) may apply. Up to 31 December 2025:
- this rate is referred to as a 'blended rate'
- and
- is based on the information provided to Revenue by your health insurance provider.
The rate of tax relief applicable to your health insurance policy up to 31 December 2025 is available from your health insurance provider.
Adult policy
Relief is available at the rate of tax relief applicable to your health insurance policy on the lesser of either:
- the cost of the policy
- up to 20% of €1,000 (up to a maximum credit of €200).
Child policy
Relief is available at the rate of tax relief applicable to your health insurance policy on the lesser of either:
- the cost of the policy
- up to 20% of €500 (up to a maximum credit of €100).
Next: How to claim