Wisdom tooth tax relief (Med 2), health insurance and Medical Card rules
Under Revenue's Tax and Duty Manual Part 15-01-12, surgical extraction of impacted wisdom teeth qualifies for 20% income tax relief on Form Med 2 (saving €70 to €370), whereas routine simple extractions do not.
Why the word 'impacted' determines your 20% Revenue refund, how hospital health insurance policies cover oral surgeons, and what the Medical Card and PRSI cover.
Free, no obligation. One registered dental clinic in your county replies, not five.
Calculate your wisdom tooth extraction, IV sedation & tax relief
Pick the extraction type, whether you want conscious IV sedation, and your tax relief or cover option. Revenue grants 20% Form Med 2 tax relief on surgical extraction of impacted wisdom teeth, but not on routine simple extractions.
Estimated cost guide
€840 to €1,480 after 20% relief
Clinic price: €1,050 to €1,850 · Med 2 refund: €210 to €370
Revenue lists surgical extraction of impacted wisdom teeth (in a dental surgery or hospital) as a qualifying non-routine dental treatment on Form Med 2. On €700 to €1,400 for surgical extraction of 2 to 4 impacted wisdom teeth in one sitting plus €350 to €450 for conscious IV sedation (charged per session, not per tooth) (€1,050 to €1,850), claiming 20% back in Revenue myAccount brings your net cost to €840 to €1,480.
Ask a local clinic for a priceForm Med 2, private health insurance, Medical Card and PRSI compared
| Scheme or cover | Simple erupted extraction | Surgical impacted wisdom tooth | What you get |
|---|---|---|---|
| Revenue Form Med 2 (20% tax relief) | No — excluded as routine care | Yes — in a dental surgery or hospital | 20% tax refund via Revenue myAccount on your unreimbursed out-of-pocket cost |
| Private hospital health insurance | No (unless you hold dental bolt-on cover) | Often covered with an approved oral surgeon | Covers day-case or oral surgery benefit (minus policy excess) when pre-authorised |
| Medical Card (HSE DTSS) | Yes — covered at DTSS dentist | Referred to HSE Oral & Maxillofacial clinic | 100% covered at DTSS dentist for routine extraction; hospital referral list for complex surgical cases |
| PRSI Treatment Benefit | No (€0) | No (€0) | Covers annual dental exam + €42 scale & polish only; pays €0 towards any extraction |
How to claim your 20% refund in Revenue myAccount
- Ask the clinic for a signed Form Med 2. Make sure the form records the procedure under non-routine surgical extraction of impacted wisdom teeth.
- Subtract any health insurance payout. If your insurer paid part of the bill, you can only claim 20% tax relief on the remaining balance you paid yourself (such as your policy excess).
- Submit in Revenue myAccount. Sign in to 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 amount under Non-Routine Dental Expenses. Keep the Med 2 receipt for 6 years.
Get a wisdom tooth removal price from one local clinic
Tap the extraction type, whether you want IV sedation and your county. Your enquiry goes to one Dental Council-registered dental clinic or oral surgeon covering your county, and they contact you to arrange an X-ray and written plan.
Questions patients ask
Why does Revenue allow tax relief on impacted wisdom teeth but not normal extractions?
Revenue's Tax and Duty Manual Part 15-01-12 explicitly excludes 'routine extraction of teeth' from income tax relief, while listing 'surgical extraction of impacted wisdom teeth (carried out in either a hospital or a dental surgery)' as a qualifying non-routine surgical dental treatment.
How do I check if my health insurance covers my wisdom teeth?
Ask the oral surgeon's clinic for the procedure code(s) after your OPG X-ray and ring your insurer's pre-authorisation line before surgery to confirm that both the oral surgeon and the facility are on their approved list and what your day-case excess is.
Need an impacted wisdom tooth removed or want IV sedation?
One Dental Council-registered clinic or oral surgeon covering your county contacts you. Nothing is booked until you have a written treatment plan.