Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Dental crowns and root canal treatment (endodontics) are both listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 as qualifying non-routine dental treatment. Both qualify for 20% income tax relief under section 469 TCA 1997, provided a Form Med 2 is obtained from your dentist.
If you have had crowns or root canal treatment in the last four years, MyTaxRebate checks your Med 2 documentation, confirms the treatment qualifies, and submits the backdated claim - at no upfront cost.
What This Page Covers
- ✓The full Appendix 2 listing for restorative dental work
- ✓What each qualifying procedure is and why it is non-routine
- ✓Crown on an implant versus the implant base itself
- ✓Multi-appointment treatments: claiming costs across years
- ✓Med 2 form: what it must contain for restorative dental claims
- ✓Typical costs and the corresponding 20% relief values
Key Facts at a Glance
- ✓Dental crowns and root canal treatment (endodontics) are both explicitly listed in Revenue's Appendix 2 - both qualify at 20%. Material type (porcelain, metal, gold) makes no difference.
- ✓When root canal and crown are carried out on the same tooth, they qualify together on a single Med 2 - the dentist certifies the combined treatment and total amount.
- ✓Temporary conditioning crowns, post placements, and core build-ups that precede a permanent crown also qualify as part of the crown preparation under Appendix 2.
- ✓Porcelain veneers are also listed in Appendix 2 as a qualifying restorative treatment - not a cosmetic one for tax purposes.
- ✓Form Med 2 from your dentist is mandatory - retrospective Med 2s can be requested for treatment within the four-year backdating window. Contact your dental practice.
- ✓Backdate up to four years - in 2026, qualifying crown and root canal work from 2022, 2023, 2024, and 2025 are all still claimable.
Do dental crowns qualify for tax relief
Yes. Dental crowns are explicitly listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 as qualifying non-routine dental treatment. The qualifying description covers: a crown (a restoration fabricated outside the mouth and permanently cemented to existing tooth tissue), veneer/etched fillings (a type of crown applied to the visible surface of a tooth), temporary conditioning crowns, and core preparations for crowns.
Both porcelain, porcelain-fused-to-metal, gold, and other crown types qualify. The material does not affect qualifying status "” it is the procedure type (a crown, as a non-routine restoration fabricated outside the mouth) that qualifies.
Does root canal treatment qualify for tax relief
Yes. Root canal treatment "” clinically referred to as endodontic treatment "” is listed in Appendix 2 as "Endodontics: the filling of the root canal." This is the treatment of the nerve canal of the tooth, which is fundamentally different from a routine filling. The distinction is important: filling of teeth (a routine dental filling of a cavity) is explicitly excluded from relief, while endodontic treatment (root canal) is explicitly qualifying.
The Appendix 2 description specifically notes: "This is the filling of the nerve canal of the tooth, not the filling of teeth, and it is a non-routine treatment." This distinction ensures there is no ambiguity "” a root canal is qualifying regardless of cost or complexity.
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The full Appendix 2 list for restorative dental work
Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 sets out the specific non-routine dental treatments that qualify for income tax relief. The restorative dental treatments listed include the following, each of which must be evidenced by a completed Med 2 form:
- Crowns: Full-coverage restorations placed over a prepared tooth to restore its form and function. Porcelain, porcelain-fused-to-metal, zirconia, and all-ceramic crowns all qualify equally. A crown is placed when a tooth is too damaged or decayed for a conventional filling - it is by definition non-routine restorative work.
- Root canal treatment (endodontics): The removal of the pulp tissue from the root canals of a tooth, cleaning, shaping, and sealing the canals to treat infection or irreversible pulpitis. Root canal treatment is explicitly listed in Appendix 2 as non-routine.
- Inlays and onlays: Indirect restorations fabricated in a laboratory to restore the chewing surfaces of posterior teeth. Distinguished from direct fillings by their laboratory fabrication and greater precision. Both qualify.
- Bridgework: Fixed prosthetic restorations anchored to adjacent teeth (abutments) to replace one or more missing teeth. The bridge and the preparation of the abutment teeth qualify in full.
- Veneers: Thin porcelain or composite shells bonded to the front surface of teeth. Qualifying where placed for restorative or functional reasons (cracked, eroded, or significantly malformed teeth) rather than purely cosmetic whitening or smile enhancement.
- Tip replacing: The restoration of broken tooth tips, particularly incisal edge restorations on front teeth where the natural tooth structure has been lost.
- Post and core build-ups: The placement of a post in a root-canal-treated tooth and a core of restorative material to support a crown. The post and core qualifies as part of the overall crown restoration.
Crown on an implant versus the implant base
A common question concerns implant-supported crowns. Where a dental implant fixture has been placed and a crown is then fitted to the implant to restore the missing tooth, the crown itself qualifies as Appendix 2 restorative work - it is an Appendix 2 crown regardless of what it sits on. The implant fixture (the titanium screw placed in the jawbone) is a separate question: standard dental implants to replace teeth lost through decay, trauma, or tooth loss are not explicitly listed in Appendix 2 as qualifying in their own right, unless they follow periodontal disease treatment. The crown is qualifying; the implant base is a separate analysis.
Multi-appointment treatments: claiming across years
Many restorative dental treatments involve multiple appointments across several months. A full crown treatment typically involves a preparation appointment, a temporary crown fitting, a laboratory fabrication period, and a final seating appointment. Root canal treatment on a complex molar may involve two or three appointments spanning several weeks or months. For tax purposes, the qualifying expense is claimed in the year in which payment is made, not the year in which treatment begins. If a crown treatment involves a deposit in December 2024 and a final balance in January 2025, enter the deposit in the 2024 claim and the balance in the 2025 claim, supported by the dentist's Med 2 covering both elements.
How to claim and what the receipt must show
After obtaining the Med 2 from your dentist, enter the qualifying amount in your Revenue record under Health Expenses for the relevant year. The Med 2 and the dental invoice are retained for six years. The dental invoice should clearly show: your name; the dentist's name and registration; the specific Appendix 2 procedures carried out; the dates; and the total charge. Where an invoice includes both routine and non-routine dental work (for example, a standard filling and a crown in the same appointment), only the qualifying Appendix 2 amount should be entered in the health expenses claim.
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Tax Scenarios
Root canal and porcelain crown on the same molar tooth
A molar requires root canal treatment (€880) to address infection, followed by a porcelain crown (€1,420) to protect the weakened tooth. Both are carried out at the same dental practice within the same treatment episode. The dentist completes one Med 2 form covering the root canal (endodontic treatment) and the crown, with the combined qualifying amount of €2,300. At 20%: €460 refunded. Routine check-up appointments during the treatment are not included on the Med 2 as they are routine dental care and excluded from Appendix 2.
Three crowns across two tax years with a four-year backdated claim
A person has two crowns fitted in 2023 (€1,500 each, total €3,000) and a further crown in 2024 (€1,550). Med 2 forms are obtained for each treatment year. The person did not claim at the time. In 2026, they submit backdated claims through your Revenue record: 2023 (€3,000 at 20% = €600) and 2024 (€1,550 at 20% = €310). Total refund: €910 across two your Revenue record submissions. The two Med 2 forms and the corresponding dental receipts are retained alongside the claim confirmations for six years.
Porcelain veneers on front teeth - a qualifying non-routine procedure
A person has four porcelain veneers fitted on front teeth at a cost of €800 per veneer (€3,200 total). Veneers are listed in Revenue's Appendix 2 as qualifying non-routine dental treatment - they are not classified as cosmetic for tax purposes in this context. The dentist completes a Med 2 covering all four veneers. At 20%: €640 refunded. Many patients assume veneers are purely cosmetic and therefore excluded; the Appendix 2 listing makes them unambiguously qualifying when carried out by a registered dentist with a valid Med 2.
Common Mistakes To Avoid
- ✗Confusing routine fillings with root canal treatment - a standard cavity filling is excluded routine dental treatment, but root canal (endodontic) treatment is a separately listed qualifying procedure in Revenue's Appendix 2.
- ✗Not getting the Med 2 form when crown or root canal work is carried out - the dentist must complete and sign a Med 2 certifying the non-routine treatment. Without it, the claim cannot be made even if a receipt exists.
- ✗Missing post and core build-up costs from the claim - the core build-up and post placement that precede a crown qualify as part of the crown preparation procedure and should be included on the Med 2 and the claim.
- ✗Not deducting health insurance reimbursements - if your insurer contributed toward the crown or root canal cost, only the personally-paid out-of-pocket balance qualifies. Claiming the full invoice when insurance covered part of it is an overclaim.
- ✗Not backdating prior years - crowns, root canals, and associated procedures paid for in 2022, 2023, 2024, or 2025 can still be claimed now through your Revenue record's "review the tax position position position" facility, with a retrospective Med 2 from the dental practice.
When This Does Not Apply
Key Takeaways
- ➤ ➤ Root canal (endodontics) and dental crowns both qualify for 20% relief "” they are explicitly in Revenue's Appendix 2.
- ➤ ➤ Request a Form Med 2 from your dentist at the time of treatment "” retrospective Med 2s can be obtained for the last four years.
- ➤ ➤ Crown and root canal on the same tooth are claimed together on one Med 2.
- ➤ ➤ MyTaxRebate confirms that your crown and root canal treatment is correctly documented on a Med 2 and submits the backdated dental claim on your behalf - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Do dental crowns qualify for tax relief in Ireland?
Yes. Dental crowns are listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 and qualify for 20% income tax relief on the personally-paid cost. A dentist-signed Med 2 form is required alongside the receipt. Temporary conditioning crowns placed before a permanent crown are also qualifying under Appendix 2.
Does root canal treatment qualify for tax relief?
Yes. Root canal treatment (endodontics) is explicitly listed in Appendix 2 as qualifying non-routine dental treatment. It is the filling of the nerve canal, not a standard filling, and qualifies at 20%.
Can I claim both root canal and crown on the same tooth?
Yes. Both root canal treatment and the crown placed on the same tooth are separately qualifying non-routine dental treatments listed in Revenue's Appendix 2. Your dentist can complete a single Med 2 covering the combined treatment episode and total cost. Include the combined amount - root canal fee plus crown fee - as one qualifying expense for the tax year of payment.
What about temporary crowns?
Yes. Temporary conditioning crowns are specifically listed as qualifying non-routine dental treatment in Revenue's Appendix 2. The fee for a temporary crown placed ahead of a permanent crown qualifies as a health expense and should be included on the Med 2 alongside the permanent crown cost. Retain the dental practice invoice showing the temporary crown as a separate line item.
I had a crown last year and did not get a Med 2 "” can I still claim?
Yes. Contact your dental practice and request a retrospective Med 2. Most practices retain patient records and can complete the form for treatment within the four-year backdating window. In 2026, this covers crown and root canal treatment carried out from 2022 onwards. Combine the retrospective Med 2 with the original invoice or a duplicate receipt to submit a backdated claim.
How much will I get back for a crown?
At 20% income tax relief: a €1,400 crown returns €280; a €2,200 root canal plus crown combination returns €440. The refund is always 20% of the personally-paid qualifying amount after deducting any health insurance reimbursement. If treatment was spread across two tax years, each year's payment is claimed separately in the relevant year's health expenses return.
