Med 2 Form: Tax Relief on Dental Treatment Abroad

• 20% back
• Med 2 completed by our dentist
• Claim up to 4 years back
• Treatment plan in euro

What is a Med 2 form?

Form Med 2 is the receipt your dentist completes for non-routine dental treatment; in Revenue's words, "the Med 2 is a receipt for your dental expenses. It is not the claim form." One form covers one tax year, you keep it for six years, and you do not send it to Revenue — the claim itself is made online, as explained below.

The form has two halves. You fill in your name, address and PPSN and tick the treatments you had, from A (crowns) to J (bridgework), with the dates of treatment and payment and the amounts. Your dentist fills in their name, address, qualifications and registration number, confirms the total you paid in figures and in words, and signs. Revenue's own note is that "your dentist will normally give a Med 2 to you after your treatment"; if treatment runs over two tax years, "they must complete a separate Med 2 for each year." The blank form is on revenue.ie.

Which dental treatments qualify?

Revenue's list of non-routine dental treatment has ten headings, and it includes crowns, veneers, implants (with bone grafting), bridgework, root canal treatment and orthodontics. Four things never qualify — fillings, scale and polish, extractions and dentures — even when there is a medical reason for them; the one exception is the surgical extraction of impacted wisdom teeth.

For the treatments our Irish patients travel for, that means: a dental implant with crown qualifies in full (implant, abutment and crown); All-on-4 and All-on-6 qualify in full (the implants and the fixed zirconia crowns); E.max veneers, zirconia crowns and a Hollywood Smile of 20 crowns qualify; teeth whitening does not. The form also allows the "consultations and related diagnostics" that belong to non-routine treatment, and your Med 2 lists the dental items on your treatment plan, each with its price.

How much do you get back?

Relief is given at the standard rate of 20%, so you get back one fifth of what you paid: €88 on a €440 implant with crown, €624 on a €3,120 All-on-4 jaw and €1,248 on both jaws at €6,240. If your insurer paid part of the bill, the 20% applies to the part you paid yourself.

The relief is set against the income tax you paid in that year, so you need to have paid at least that much tax to receive the full amount; and you can claim for treatment you paid for someone else — Revenue allows "your own health expenses, those of a family member or any individual's, as long as you paid for them." Our treatment plans in euro show the Med 2 figure next to each price, so you see your net cost before you book.

Can you claim for dental treatment abroad?

Yes. Revenue's dental expenses page says "you can claim for non-routine dental treatment performed outside of Ireland", and the one condition is that "the dentist must be a qualified dentistry practitioner under that country's laws"; Revenue adds that "you must have the dentist complete a Form Med 2 for your claim."

In Turkey, dentists are licensed by the Ministry of Health and registered with the Turkish Dental Association, and at TUA Dental your Form Med 2 is completed by the dentist who treated you before you fly home. You take home three things for your claim: the completed Med 2 for each tax year your treatment falls in, an itemised invoice in English showing each treatment, its date and its price, and your proof of payment. Two things to know: flights are not claimable, because Revenue's manual allows travel and accommodation only when the treatment is not available in Ireland (hotel and VIP transfer are included with your treatment anyway); and if your implants are placed in one year and crowned in the next, you receive two Med 2 forms and make two claims.

Get your free treatment plan in euro — we show the Med 2 relief next to each price+90 551 850 04 90

How to claim, step by step

Claims are made online in myAccount and take a few minutes once your Med 2 and receipts are in hand; you can claim for the current year in real time, or for any of the last four years. Each year is claimed separately, and you keep the Med 2 and receipts for six years — or upload them to Revenue's Receipts Tracker and keep nothing on paper.

1. Keep your Form Med 2 and your receipts — the itemised invoice and your proof of payment.
2. Sign in to myAccount on revenue.ie (ROS if you are self-assessed).
3. Upload the receipts to the Receipts Tracker (under PAYE Services or Manage My Record): add a new receipt, choose Health, attach up to three images or PDFs of 2 MB each. Receipts you upload here do not have to be kept as originals, and a receipt image is required for health expenses added to the tracker.
4. Claim for the current year in real time: PAYE Services → "Manage your tax for the current year" → Add new credits → Health → Health expenses, enter the non-routine dental amount, upload your Med 2 and submit. Your tax credits for the year are adjusted.
5. Or claim for a previous year: PAYE Services → "Review your tax for the previous 4 years" → request a Statement of Liability → complete the Income Tax Return → Health expenses → Non-routine dental, enter the amount. Revenue then issues the refund that is due.
6. Self-assessed? Complete the health expenses section of your Form 11 on ROS.

If your treatment was paid for in two different years, repeat the claim for each year with that year's Med 2.

What your Med 2 from TUA Dental includes

Your Med 2 carries the five things Revenue asks for: the name and address of the dentist who treated you, their qualifications and registration number, the treatments by category (A to J) with the dates of treatment and payment, the total you paid in figures and in words, and their signature and the date. With it you receive an itemised invoice in English, so the amounts on the form and on the invoice match line by line.

The invoice names each treatment — "dental implant", "zirconia crown", "All-on-4, upper jaw, 4 implants and 12 zirconia crowns" — with its date and price, which is what the Receipts Tracker and an insurer both want to see. Your treatment report and implant passport are separate documents for your dentist at home; they are not needed for the claim.

Combine with your dental insurance

Revenue's rule is that you can claim relief on "the portion of those qualifying expenses not covered by your insurer", so insurance and Med 2 work together, not instead of each other. If your plan pays €300 towards a €3,120 All-on-4, your Med 2 relief is 20% of the remaining €2,820 — €564.

The order is: claim from your insurer first, then claim Med 2 relief on the balance. The same itemised invoice serves both, and because you receive your free treatment plan before you book, you can send it to your insurer for pre-approval in advance. Check your policy's rules on treatment abroad; the Med 2 relief itself does not depend on your insurance.

Common mistakes

Six mistakes account for most Med 2 claims that fail or fall short, and all six are easy to avoid. Each one is a Revenue rule, not a matter of opinion.

• Claiming routine items. Fillings, cleaning, extractions and dentures are not claimable — and neither is teeth whitening, which is not on Revenue's list.
• Claiming flights or the hotel. Travel and accommodation are allowed only when the treatment is not available in Ireland; for dental treatment they are not claimable.
• Mixing two years. Treatment paid for in two tax years needs two Med 2 forms and two claims; each year is claimed on its own.
• Posting the Med 2 to Revenue. It is a receipt, not a claim form: keep it (or upload it) and claim online.
• Claiming the full bill when your insurer paid part. The 20% applies only to what you paid yourself.
• Running out of time or receipts. You can go back four years — treatment paid for in 2026 can be claimed until the end of 2030 — and receipts must be kept for six years unless you have uploaded them.

Get your free treatment plan in euro — we show the Med 2 relief next to each price+90 551 850 04 90

Last updated: November 7, 2026