Finance & Irish taxes
Nursing Home Tax Relief Calculator Ireland
Split an approved nursing-home deduction between higher and standard-rate income. This free nursing home tax relief calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Split an approved nursing-home deduction between higher and standard-rate income.
Calculated outcomes
- Higher Rate Deduction
- €12,000.00
- Standard Rate Deduction
- €8,000.00
Assumptions and estimates
- Approved nursing-home expenses with 24-hour nursing care: relief at the rate actually paid, 40% only to the extent of higher-rate income, then 20%, capped by Income Tax paid. Confirm approval, who bore the expense and remove subsidies/reimbursements.
- Method: Relieve net approved fees at 40% against remaining higher-rate income, then 20%, limited by Income Tax paid.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the nursing-home tax relief calculation works
Relieve net approved fees at 40% against remaining higher-rate income, then 20%, limited by Income Tax paid.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review nursing home tax relief and eligible fees, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Qualifying nursing-home fees (€)
- 30000
- Reimbursements and subsidies (€)
- 10000
- Taxable income remaining at 40% (€)
- 12000
- Income Tax available to offset (€)
- 5000
- Nursing Home Tax Relief
- €5,000.00
- Eligible Fees
- €20,000.00