Accountants for dentists in Ireland, from first associate role to practice sale
Dentists carry some of the heaviest equipment costs of any profession and a VAT position that surprises many principals. We cover the tax from your first associate agreement to the sale of your practice, one tooth at a time.
Pick a tooth to see the topic
Associate or principal
Whether you own the practice or work in it shapes almost every other decision.
- Associates are usually self-employed, but status depends on the facts
- Principals carry the equipment, staff and lease
- Put the associate agreement in writing and keep a copy
Equipment and capital allowances
Chairs, scanners and compressors are expensive, and the tax relief arrives over several years.
- Plant and machinery is generally written off at 12.5% a year over eight years
- Keep invoices and the date of purchase
- Fit-out costs follow different rules, so ask before you spend
VAT on dental care
Dental care by a registered dentist is exempt, which means no VAT on fees and no VAT recovery on costs.
- Treatment of patients is exempt
- Retail products such as oral-care items may be taxable
- Tell us about any purely cosmetic services so we can check them
PSWT on public payments
Payments for dental services from public bodies can carry PSWT.
- PSWT is 20% and is a credit against your tax
- See what has been withheld on ROS under PSWT Withheld from you
- Reconcile each statement against your records
Pension relief
Pension contributions are the largest tax lever for most dentists. Use the checker below to see your limit.
- 15% under 30, up to 40% from age 60
- Earnings counted are capped at €115,000
- Contribute before you file your Form 11
Staff and hygienists
Dental nurses, hygienists and reception staff each have to be set up correctly.
- Register as an employer and submit payroll on or before the pay date
- Check status for any hygienist or associate treated as self-employed
- Keep payroll records for six years
Buying a practice
Most of the price is goodwill and equipment, and how you finance it matters.
- Get a clear split between goodwill, equipment and premises
- Model the loan repayments against realistic profit
- Decide the structure before you sign
Selling a practice
Reliefs can reduce the tax on a sale, but they depend on conditions you must meet in advance.
- Talk to us before you agree a price
- Check which CGT reliefs you qualify for
- Plan your pension and retirement alongside the sale
Four figures dentists should know
Your pension limit, in ten seconds
How much pension relief can you claim?
Relief on personal pension contributions depends on your age and your net relevant earnings, which are capped at €115,000.
Enter your age and earnings to see the maximum contribution that qualifies for relief this year.
A simplified guide. Net relevant earnings have specific rules and the lifetime Standard Fund Threshold also applies. We confirm your figure before you contribute.
Associate, principal or company-owned practice
Associate
- UsuallySelf-employed, but status depends on the facts
- ReturnsForm 11 and preliminary tax
- Watch outEquipment, indemnity and fee splits
Principal
- UsuallyOwns the equipment, staff and lease
- ReturnsForm 11, payroll and PSWT credits
- Watch outCapital allowances and drawings
Practice company
- UsuallyPractice and goodwill sit in a company
- ReturnsCT1, payroll and company filings
- Watch outTax on salary and dividends taken out
Records every dental practice should hold
Three dentist myths
Questions about accountants for dentists
Is dental care exempt from VAT?
Dental care by a registered dentist is exempt, so you do not charge VAT and cannot reclaim VAT on costs. Tell us about any purely cosmetic services and any retail product sales so we can check them.
How do capital allowances work on dental equipment?
Plant and machinery is generally written off at 12.5% a year over eight years. Keep every invoice.
Are associate dentists self-employed?
Usually, but status depends on the facts of the working relationship and not on the label.
What is PSWT on HSE dental payments?
A 20% withholding made from certain payments for dental services. You claim it back as a credit on your return.
How much can I put into a pension?
Relief depends on age, from 15% under 30 to 40% from 60, on earnings up to €115,000. Use the checker above for a quick figure.
Should I buy the practice personally or through a company?
It depends on financing and how you plan to draw profit. We model both before you sign.
What happens to tax when I sell?
Reliefs may reduce the tax on a sale, but they have conditions. Talk to us before you agree a price.
When is my Form 11 due?
31 October, or 18 November 2026 if you file and pay through ROS.
Related guides
Accountants for medical professionals
Tax, VAT and structure for doctors, dentists, therapists and pharmacists.
SECTORServices for medical practitioners
Accounts, VAT and PSWT for GP and consultant practices.
TAXIncome tax returns (Form 11)
Filing and paying through ROS, with the right deadline.
PAYROLLPayroll services
PAYE, PRSI and Revenue submissions handled on time.
Running or joining a dental practice?
Tell us whether you are an associate, a principal or buying a practice. We will set out what changes in your tax.
- Whether you own or work in the practice
- Your equipment spend
- Your public and private income
- Your plans for the next five years
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625