Tax credits & reliefs for doctors
Check which tax credits and reliefs you qualify for and how to claim them in Revenue myAccount. Many claims can be backdated four years.
If you have never claimed anything, start with flat-rate expenses
The claims
1. Flat-rate expenses: €695 a year, no receipts
Revenue’s flat-rate expense for the category “Doctors (hospital, including consultants)” is €695, and it explicitly includes the Medical Council registration element, so no separate IMC claim is needed. Claim it once in myAccount (Manage your tax, then Flat Rate Expenses) and it applies automatically in later years. At 40% relief it is worth €278 annually.
2. Rent tax credit: €1,000 a year
€1,000 for a single renter, €2,000 for a jointly assessed couple, available through 2028. The tenancy must be registered with the RTB. Most NCHDs renting near their hospital qualify.
3. Income protection premiums: relief at the marginal rate
Premiums for a Revenue-approved income protection (permanent health benefit) policy that you pay yourself attract relief at your marginal rate, capped at 10% of income. A €1,200 premium costs about €720 after relief at 40%. Claim under “Income Continuance” in myAccount. The cover itself is explained in the insurance guide.
4. College and training body fees
Membership and retention fees to RCPI, RCSI, the College of Anaesthesiologists and the other training bodies are deductible where you pay them yourself and they are required for the post. This is separate from, and in addition to, the flat-rate expense. Before claiming tax relief, check the training funds page: TSS reimbursement returns the full cost rather than 20% or 40% of it, and the same expense cannot be claimed under both.
5. Medical and dental expenses: 20% relief
GP visits, prescriptions, physiotherapy, consultant fees, non-routine dental work and fertility treatment qualify for 20% relief on the household’s unreimbursed costs, backdatable four years. The Revenue Receipts Tracker app records receipts as you go and simplifies the year-end claim.
6. Tuition fees: 20% above the disregard
Postgraduate diplomas and masters degrees qualify for 20% relief on fees up to €7,000 per course per year, after a disregard of €3,000 (full-time) or €1,500 (part-time). As above, where TSS can reimburse the course instead, the reimbursement is worth more than the relief.
7. Remote working relief
30% of electricity, heating and broadband costs, apportioned to days genuinely worked from home: research days, audit and teaching preparation can qualify. The amounts are modest, and from 2026 the relief can be claimed in real time rather than through the annual return.
8. Health insurance: usually applied at source
20% relief on premiums up to €1,000 per adult is normally applied by the insurer, so no action is needed. The exception is employer-paid cover, where the credit must be claimed in myAccount.
Started part way through the year?
When to check your tax
| When | What |
|---|---|
| January | Review your Tax Credit Certificate in myAccount: rate band, credits, and no outdated adjustments |
| After each rotation | Register the new employment so emergency tax does not apply |
| Any time | Review the previous four years (Review your tax) and claim anything missed |
| 31 December | Final day to claim for the oldest open year |
Refunds for prior years are paid by bank transfer, usually within about a week of the Statement of Liability issuing. All figures on this page reflect the 2026 rules. The financial calendar sets out the same deadlines month by month.
Sources
More money guides
This is general information for the 2026 tax year, last reviewed 4 August 2026. It is not financial, tax, or investment advice. For decisions about your own circumstances, consult the official sources linked on each page or a qualified professional. MedPath is not affiliated with the HSE or Revenue.