Root canal tax relief, Medical Card and PRSI rules
Root canal treatment and dental crowns both qualify for 20% income tax relief on Revenue's Form Med 2, saving €118 to €490 on a molar root canal and crown. A Medical Card (DTSS) covers one first-stage root canal on a front tooth per year, while PRSI Treatment Benefit does not cover root canals or crowns.
Every Irish state scheme and tax relief rule for root canals and crowns in one place.
Free, no obligation. One registered dental clinic in your county replies, not five.
Calculate your root canal and tax relief
Pick the tooth, whether you need a crown on top, and whether you are claiming 20% non-routine dental tax relief on Form Med 2 or using a Medical Card.
Estimated cost guide
€1,112 to €1,960 after 20% relief
Clinic price: €1,390 to €2,450 · Med 2 refund: €278 to €490
Both root canal treatment (endodontics) and dental crowns qualify for 20% non-routine health expenses tax relief on Form Med 2. On €590 to €1,250 for a molar (3 to 4 canals) plus €800 to €1,200 for a crown (€1,390 to €2,450 at the clinic), claiming 20% back in Revenue myAccount brings your net cost to €1,112 to €1,960.
Ask a local clinic for a priceMed 2, Medical Card and PRSI side by side
| Scheme | Covers root canal? | Covers a crown? | What you get |
|---|---|---|---|
| Revenue Form Med 2 (Non-Routine Dental) | Yes — all teeth & re-treatments | Yes | 20% tax refund via Revenue myAccount on what you paid out of pocket |
| Medical Card (HSE DTSS) | Front teeth only (incisors & canines) | No | 100% covered for one first-stage front-tooth root canal per year at a DTSS dentist; molars & premolars excluded |
| PRSI Treatment Benefit | No | No | Covers annual exam + €50 towards scale & polish (patient max €15) or €42 periodontal only |
| Private dental insurance (Vhi, Laya, DeCare) | Usually 50% to 70% up to policy cap | Usually 50% to 70% after waiting period | Check your table of benefits; you can claim 20% Med 2 relief on the unpaid balance |
How to claim your 20% back on Form Med 2
- Pay the clinic and ask for Form Med 2. Endodontic treatment (root canal), apicectomy, crowns, posts and inlays are all listed on Revenue's Form Med 2 as qualifying non-routine dental care.
- Keep the signed Med 2 for 6 years. You do not post the paper form to Revenue unless they ask to inspect it; it is your dental receipt and certificate.
- Log into Revenue myAccount. Open 'Review your tax for the previous 4 years' (or 'Manage your tax' for the current year), go to Health Expenses, and enter the out-of-pocket amount under Non-Routine Dental Expenses.
- Four-year deadline. You have four years from the end of the tax year in which you paid for the treatment to submit your claim.
Get a root canal price from one local clinic
Tap the tooth, where things stand and your county. Your enquiry goes to one Dental Council-registered dental clinic covering your county, and they contact you to arrange an X-ray and a written treatment plan.
Questions patients ask
Can I claim Med 2 tax relief if my dental insurance paid part of the root canal?
Yes, on the balance you paid yourself. Subtract the insurance payout from the clinic bill and claim 20% tax relief on the remaining out-of-pocket cost.
Why won't my Medical Card cover a back molar root canal?
Under the HSE Dental Treatment Services Scheme (DTSS) rules, routine root canal funding is restricted to anterior teeth (upper and lower incisors and canines). For premolars and molars, the DTSS only funds fillings or extractions.
Need a price or an appointment for a root canal?
One Dental Council-registered clinic covering your county contacts you. Nothing is booked until you have a written treatment plan.