Nursing Home Expenses Tax Relief
Income tax relief on nursing home fees at your highest rate of tax, which is up to 40%.
Last checked July 2026
What it is
You can claim income tax relief on nursing home fees you pay, for yourself or a relative, at your highest (marginal) rate of tax, up to 40%. That is far more generous than the standard 20% relief on other health expenses. The home must provide 24-hour on-site nursing care, and you cannot claim on any part of the cost the HSE pays under Fair Deal.
Who can get it
- You are paying nursing home fees for yourself or for a relative
- The home provides 24 hour on site nursing care
- You are claiming only the portion you pay yourself, not any part the HSE covers
- Relief is given at your marginal rate, so up to 40%. Ordinary medical expenses only get 20%, which is why this one is worth more than people expect.
- You cannot claim on the part of the cost the HSE funds under Fair Deal, but the amount you pay yourself does count.
- You claim it through Revenue, and you can go back on previous years if you never claimed.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 26 July 2026. Always confirm the details on the official page before applying.
Questions people ask
What rate of tax relief do nursing home fees get?
Your marginal rate, up to 40%. That is double the 20% given on ordinary medical expenses.
Can I claim for a parent's nursing home fees?
Yes. The relief is available on fees you pay, whether they are for yourself or for a relative.
Can I claim if the HSE pays part of it under Fair Deal?
You cannot claim on the HSE funded portion. You can claim on the part you pay yourself.
Does any nursing home qualify?
The home has to provide 24 hour on site nursing care. That is the test Revenue applies.
Related guides
- Medical Card
- HSE Fertility Treatment (IVF, ICSI, IUI)
- Free Contraception Scheme
- CervicalCheck
- Diabetic RetinaScreen
Not sure if this one is you?
Describe your situation in your own words and the assistant shows every support you might qualify for, this one included. Free, no sign up, anonymous.
Check what you might qualify for →Grants change all the time.
Leave your email and I will tell you if the Nursing Home Expenses Tax Relief changes, or a new support opens that fits you. It is free and there is no spam.