Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
IVF and fertility treatment qualifies for 20% income tax relief in Ireland under s.469 TCA 1997, confirmed by Revenue's Part 15-01-12 at s.10.5. This covers the full IVF cycle including ICSI, frozen embryo transfer, and prescribed fertility medications. A typical IVF cycle costing €5,000 generates €1,000 in tax relief.
If you have gone through IVF or fertility treatment in the past four years, MyTaxRebate reviews every qualifying cycle, medication, and procedure and submits the full backdated claim on your behalf - at no upfront cost.
What This Page Covers
- ✓Full IVF cycle costs (stimulation through embryo transfer)
- ✓ICSI (Intracytoplasmic Sperm Injection)
- ✓Frozen embryo transfer (FET)
- ✓Prescribed fertility medications
- ✓Specialist consultant fees
- ✓Embryo storage fees - Revenue confirmation pending
- ✓Experimental or non-standard procedures not confirmed by Revenue
Key Facts at a Glance
- ✓IVF qualifies under s.469 TCA 1997 as treatment for infertility - confirmed by Revenue's Part 15-01-12 s.10.5. A full cycle at €5,000 generates €1,000 back at 20%.
- ✓Prescribed fertility medications (gonadotropins, GnRH agonists, progesterone supplements) qualify separately alongside the clinic fee. Keep all pharmacy receipts.
- ✓ICSI and frozen embryo transfer (FET) cycles also qualify - the ICSI surcharge and the FET cycle fee are part of the qualifying medical expense.
- ✓Claim only out-of-pocket amounts - deduct any health insurance benefit received before calculating the qualifying expense.
- ✓Both partners can each claim the portion of costs they personally paid from their own funds. If one partner paid everything, that partner claims the full amount.
- ✓In 2025, IVF cycles from 2022, 2023, 2024, and 2025 are all still open for backdated claims through your Revenue record's review the tax position position position.
IVF and fertility treatment tax relief in Ireland
In vitro fertilisation (IVF) qualifies as a health expense for income tax relief purposes in Ireland. Section 10.5 of Revenue's Tax and Duty Manual Part 15-01-12 confirms that IVF may be regarded as treatment in respect of infertility, and relief is available where the treatment is carried out by a registered medical practitioner. The standard 20% relief rate applies.
Fertility treatment in Ireland is expensive - a single IVF cycle at a private clinic typically costs between €4,000 and €6,000, and multiple cycles are common. The 20% tax relief means a single qualifying cycle at €5,000 generates a €1,000 refund. Across multiple cycles or multiple years, the combined relief can be substantial.
What fertility treatments qualify
Revenue's guidance refers specifically to "in vitro fertilisation" as the named qualifying treatment. The practical interpretation covers the full IVF process, including:
- Standard IVF cycles - ovarian stimulation, egg retrieval, fertilisation, and embryo transfer.
- ICSI (Intracytoplasmic Sperm Injection) - a specialist fertilisation technique used as part of the IVF process.
- Frozen embryo transfer (FET) - the transfer of a previously frozen embryo; this is a continuation of the IVF treatment process.
- Fertility medications - prescribed drugs used as part of the IVF stimulation protocol (e.g. gonadotropins, GnRH agonists). Medications must be prescribed by the treating practitioner to qualify.
- Consultant and specialist fees - fees paid to the fertility specialist overseeing treatment qualify as doctors' fees under s.469.
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Claiming IVF costs on behalf of a partner
If you paid the IVF clinic fees on behalf of your partner (who underwent the treatment), you can claim the costs you personally paid as a health expense in your own tax return. The person who paid is the person who claims. If both partners contributed to the cost from separate accounts, each claims their own portion.
Ready to claim? MyTaxRebate handles your complete submission.
Health insurance and IVF
Health insurance coverage for IVF in Ireland varies widely between insurers and plan levels. Some enhanced plans include a fertility treatment benefit, which may cover part of the IVF cycle cost. If your insurer reimbursed any portion of the qualifying costs, you can only claim tax relief on the out-of-pocket balance you personally paid. Retain the insurer's payment confirmation alongside the clinic invoice.
How to claim IVF tax relief
MyTaxRebate handles IVF claims and can assist in reviewing clinic invoices, identifying qualifying costs, and submitting backdated claims across multiple years. If your IVF was successful, see our guide to maternity and pregnancy expenses tax relief for the next stage of qualifying costs. If your IVF was successful, see our guide to maternity and pregnancy expenses tax relief for the next stage of qualifying costs. If your IVF was successful, see our guide to maternity and pregnancy expenses tax relief for the next stage of qualifying costs.
- Step 1: Obtain detailed invoices from your fertility clinic for each treatment cycle.
- Step 2: Identify the qualifying costs: consultation fees, treatment cycle costs, prescribed medications. Set aside any storage fees pending Revenue clarification.
- Step 3: Deduct any insurance reimbursements received.
- Step 4: Log in to your Revenue record â" ' your Revenue record â" ' review the tax position position position â" ' select the relevant year.
- Step 5: Enter the qualifying amount under Health Expenses.
- Step 6: Upload invoices to the Receipts Tracker or retain for six years.
When IVF costs are partially covered by health insurance
A number of Irish health insurance policies - particularly higher-level plans from VHI, Laya, and Irish Life Health - provide partial cover for fertility treatment including IVF. Where your insurer reimburses part of the cost of an IVF cycle, only the portion you personally paid out of pocket qualifies for income tax health expense relief. The insurance-reimbursed portion is not a cost you bore and cannot be included in your claim.
This means you must deduct any insurance reimbursement from your total IVF invoices before entering the qualifying amount in your Revenue record. For example, if an IVF cycle cost €4,500 and your insurer reimbursed €1,200, your qualifying amount is €3,300. At 20% relief, the refund is €660 rather than €900 on the full amount. Entering the full amount without deducting the insurance reimbursement would be an over-claim and could result in Revenue requesting repayment if the claim is reviewed.
If your insurance policy covers IVF diagnostic procedures (blood tests, scans, semen analysis) but not the IVF cycle itself, document which costs were covered and which were not. The clinic's invoice should itemise each cost - diagnostic procedures, medication, egg collection, embryology, embryo transfer - which makes it straightforward to identify the insurance-covered and personally-paid elements and enter the correct qualifying amount.
IVF medication purchased separately
IVF stimulation medications (gonadotrophins, GnRH analogues, progesterone support) are often purchased separately at pharmacies rather than being included in the clinic package. These are prescribed medicines and qualify as health expenses in the same way as any other prescription drug. Retain pharmacy receipts for all IVF medications alongside the clinic invoices when preparing your year-end claim. If the medications were also partially covered by health insurance, apply the same deduction principle - only claim the out-of-pocket prescription cost.
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Tax Scenarios
Two fresh IVF cycles and one frozen embryo transfer across two years
A couple undergoes two fresh IVF cycles in Year 1 (€4,800 each, €9,600 total) and one frozen embryo transfer in Year 2 (€2,200). Prescribed fertility medications (gonadotropins and progesterone) across both years total €1,800. Year 1 qualifying costs: €9,600 + €1,100 medications = €10,700. Year 2: €2,200 + €700 medications = €2,900. Combined qualifying across both years: €13,600. At 20%: €2,720 total refund, claimed through two separate your Revenue record submissions covering each tax year.
IVF cycle with partial health insurance reimbursement and ICSI surcharge
A person pays €6,200 for an IVF cycle including an ICSI surcharge of €900. Their health insurer reimburses €1,500. The qualifying expense for tax relief is the out-of-pocket balance only: €6,200 − €1,500 = €4,700. Prescribed medications for the cycle cost a further €680 out of pocket after pharmacy benefit. Total qualifying: €5,380. At 20%: €1,076 refunded. Claiming the gross €6,200 clinic invoice without deducting the insurance reimbursement would be an overclaim that Revenue may identify on review.
Partners claiming their individual portions from separately paid amounts
A couple pays for an IVF cycle (€5,400) from separate bank accounts: Partner A pays €3,200 from their personal account; Partner B pays €2,200. Both paid prescribed medications from their own accounts: €420 and €360 respectively. Partner A claims €3,620 at 20%: €724. Partner B claims €2,560 at 20%: €512. Combined family refund: €1,236. If either partner had paid the full amount from their own account, they would claim the full qualifying total. Bank statements showing who made each payment are the key supporting documents.
Common Mistakes To Avoid
- ✗Forgetting to include prescribed fertility medication costs alongside the clinic invoice - medications prescribed as part of an IVF protocol are health expenses in their own right and should be claimed separately.
- ✗Claiming embryo storage fees, which have not been confirmed by Revenue as qualifying health expenses - include only the treatment cycle cost and associated medication on the claim.
- ✗Both partners claiming the same costs - each can only claim the amount they personally and individually paid. If the clinic invoice was split and paid from a joint account, each partner may claim their contribution, but the same euro cannot be claimed twice.
- ✗Not backdating IVF cycles from prior years - each cycle can be claimed in the tax year it was paid. Up to four prior years remain open, so multiple cycles across 2022 - 2025 can all be included in a single backdated claim.
- ✗Not deducting health insurance contributions - if your insurer covered part of the IVF cycle cost, only the net amount you personally paid qualifies as a health expense under s.469 TCA 1997.
When This Does Not Apply
Key Takeaways
- ➤ ➤ Every qualifying IVF cycle can be backdated up to four years - if you had multiple cycles, backdate all of them.
- ➤ ➤ Prescribed fertility medications are qualifying - keep all pharmacy receipts alongside the clinic invoices.
- ➤ ➤ Claim on the out-of-pocket amount only - deduct any insurance benefit received.
- ➤ ➤ MyTaxRebate reviews your IVF clinic invoices and pharmacy records across all qualifying years and submits the full backdated fertility treatment claim - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Does IVF qualify for tax relief in Ireland?
Yes. Revenue's Tax and Duty Manual Part 15-01-12 at section 10.5 confirms that IVF may be regarded as qualifying treatment for infertility under s.469 TCA 1997. The standard 20% income tax relief applies to the qualifying cycle costs. Prescribed fertility medications taken as part of the IVF protocol also qualify as separate health expenses.
Does ICSI (Intracytoplasmic Sperm Injection) qualify?
Yes. ICSI is an advanced fertilisation technique used as part of the IVF process and qualifies as part of the overall IVF treatment cost under Revenue's s.469 guidance. The additional ICSI surcharge applied by the clinic forms part of the qualifying medical expense. Retain the itemised clinic invoice showing both the IVF and ICSI procedure costs.
Do frozen embryo transfer (FET) cycles qualify?
Yes. A frozen embryo transfer is a continuation of the IVF treatment process and qualifies as a health expense under s.469 TCA 1997. The clinic fee for the FET cycle, as well as any associated prescribed medications such as progesterone or oestrogen support, should be included in the health expenses claim for the year in which they were paid.
Do fertility medications qualify?
Yes. Prescribed medications used as part of the IVF protocol - gonadotropins, GnRH agonists, progesterone supplements - qualify when prescribed by the fertility specialist. Retain pharmacy receipts alongside the clinic invoice.
Do embryo storage fees qualify?
Revenue's guidance does not explicitly confirm embryo storage fees as qualifying. We do not include storage fees in IVF claims pending explicit Revenue confirmation. Contact Revenue via myEnquiries for a ruling if you wish to seek clarification.
Can both partners claim for IVF costs?
Each person can only claim the costs they personally paid. If one partner paid the full clinic fee, that partner claims. If both contributed from separate accounts, each claims their portion.
How far back can I claim IVF costs?
Up to four years. In 2025, you can claim qualifying IVF costs from 2022, 2023, 2024, and 2025 through the "review the tax position position position" section of your Revenue record. Each cycle year is claimed in the tax year it was paid - you can submit all four years in a single session. Refunds are typically issued within two to four weeks of a successful submission.
