Medical Expense
Relief Calculator
Calculate how NHIS contributions and qualifying medical expenses reduce your taxable income under the NTA 2025.
Your Medical Expenses
Medical Expense Relief Under NTA 2025
The NTA 2025 confirms that NHIS contributions (5% of basic salary for employees) remain tax-deductible. Private health insurance premiums from NAICOM-approved providers are also deductible. However, general out-of-pocket medical expenses are not deductible for individuals.
Who Qualifies for NHIS?
NHIS is mandatory for employers with 10 or more employees. The employee contributes 5% of basic salary, and the employer contributes 10%. Both contributions are tax-deductible for their respective parties.
Frequently Asked Questions
NHIS is mandatory for employers with 10 or more employees. For smaller employers, it is voluntary but strongly encouraged. Self-employed individuals can enroll voluntarily through the Formal Sector Social Health Insurance Programme.
Yes, if the insurer is approved by NAICOM (National Insurance Commission). Keep premium receipts and policy documents for your tax filing.
Generally no. Individual taxpayers cannot deduct direct medical expenses unless they are self-employed and the expenses relate to occupational health requirements for the business.
Your employer's 10% contribution does not reduce your personal tax — it reduces theirs. Only your own 5% employee contribution is deductible from your taxable income.
No. The NTA 2025 does not provide a dependant medical relief. Only your own NHIS contribution and personal health insurance premium are deductible.
You can claim both. NHIS contribution and private health insurance premium are separately deductible. There is no double-counting restriction.
If included in your NHIS or private health insurance plan, the contributions covering these services are part of your deductible premium. Standalone dental or optical payments are not separately deductible.
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