Accountants for medical professionals in Ireland, one sector, five sets of rules
Doctors, dentists, therapists and pharmacists all earn like professionals, but the tax rules differ: who withholds tax from your fees, which services carry VAT, and how the practice should be structured. Start with the department that matches your work.
Four numbers every healthcare professional should know
Income, VAT, structure and pension
Each tab covers one question that comes up in every profession.
Fees, PSWT credits and your return
Most self-employed clinicians file a Form 11 each year. The part people miss is the tax already withheld on their behalf.
- PSWT withheld by the HSE and health insurers is a credit on your return
- Paper F45 forms ended in July 2021. Check "PSWT Withheld from you" on ROS
- Form 11 is due 31 October, or 18 November 2026 if you file and pay on ROS
- Preliminary tax: 90% of this year, 100% of last year, or 105% of the year before if paid by direct debit
Exempt, taxable, or both
Only qualifying medical care is exempt. Many services around it are not, and mixing the two changes what you can reclaim.
- Care by registered professionals is exempt
- A locum supplying services to a practice is taxable at 23%
- Medical reports for statutory purposes and medico-legal work are taxable
- Massage and cosmetic-only procedures are taxable at the reduced rate
- Taxable services above €42,500 mean registering
Sole trader, partnership or company
The right structure depends on how much profit you need to take out, not only on how much the practice makes.
- Sole trader: simplest, with income tax, USC and PRSI on all profit
- Partnership: each partner is taxed on their share, so the agreement matters
- Company: 12.5% on profit, then tax again on salary and dividends
- The VAT exemption does not depend on legal form
- Model both before you move
The most tax-efficient saving you have
Pension contributions are the one lever almost every clinician can pull each year.
- Under 30: 15%. 30 to 39: 20%. 40 to 49: 25%
- 50 to 54: 30%. 55 to 59: 35%. 60 and over: 40%
- Earnings counted are capped at €115,000
- Lifetime fund limit: the Standard Fund Threshold of €2 million
- Sole traders contribute through a PRSA or personal pension
What changes at each stage
Four things healthcare professionals get wrong
Which department is yours?
Questions about accountants for healthcare professionals
Short, plain answers to what people ask us most.
What is PSWT and do I have to claim it?
Professional Services Withholding Tax is a 20% deduction made by public bodies such as the HSE, and by authorised health insurers, from payments for professional services. You do not pay it twice: you claim it as a credit when you file your return.
What happened to the F45 form?
Since 1 July 2021, accountable persons notify Revenue electronically and no longer issue paper F45 forms. You can see PSWT withheld from you on ROS.
Are all medical services exempt from VAT?
No. Qualifying medical care by registered professionals is exempt, but services such as medico-legal reports, reports for statutory purposes and work absence advice are taxable. Locum services supplied to a practice are also taxable.
When is my Form 11 due?
31 October, or 18 November 2026 if you file and pay through ROS.
How much pension relief can I claim?
The relief depends on age, from 15% of earnings under 30 up to 40% from age 60, with earnings capped at €115,000.
Should I operate through a company?
It depends on how much of the profit you need to draw. A company pays 12.5% on trading profit, but salary and dividends are taxed again. We model both before you decide.
Do dentists, physiotherapists and pharmacists follow the same VAT rules as doctors?
Not exactly. Dental care, physiotherapy and chiropractic are exempt, while pharmacists mostly make taxable supplies at mixed rates. Our department pages explain each.
How do I get started with TAS Consulting?
Book a free consultation and tell us your profession and how you are paid. We will tell you which rules apply to you.
Related guides
Accountants for locum doctors
Status, VAT and tax for doctors working shifts across employers.
SECTORServices for medical practitioners
Accounts, VAT and PSWT for GP and consultant practices.
SECTORAccountants for dentists
Tax, equipment and structure for dental practices.
SECTORChiropractors and physiotherapists
VAT and tax for clinics run by registered therapists.
Not sure which department is yours?
Tell us your profession and how you are paid. We will point you to the rules that apply.
- Your profession and registration
- How you are paid, and by whom
- Whether you work alone or in a practice
- Your year end and software
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
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Email: moh@tasconsulting.ie
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