Are Medical Expenses Tax Deductible? (2026)

Are medical expenses tax deductible? Sometimes, but the bar is high. You can deduct unreimbursed medical and dental expenses only to the extent they exceed 7.5% of your adjusted gross income (AGI), and only if you itemize instead of taking the standard deduction. For most people, that combination means little or no deduction, but a year with major medical bills can change the math.

The 7.5% AGI threshold

Only the portion of qualifying expenses above 7.5% of your AGI is deductible. Example:

• AGI: $60,000 → 7.5% threshold = $4,500
• Total qualifying medical expenses: $7,000
• Deductible amount: $7,000 − $4,500 = $2,500

And remember, you also have to itemize, so that $2,500 only helps if your total itemized deductions beat the 2026 standard deduction ($16,100 single / $32,200 married).

What counts as a deductible medical expense

Usually qualifies	Usually does NOT qualify
Doctor, dentist, and hospital bills	Cosmetic surgery (purely elective)
Prescription drugs and insulin	Over-the-counter drugs (without a prescription)
Health insurance premiums you pay yourself	Premiums paid pre-tax through an employer
Long-term care and qualified LTC insurance	Gym memberships and general health items
Mental health and addiction treatment	Vitamins and supplements (general health)
Medical mileage (20.5 cents/mile in 2026)	Funeral or burial expenses
Glasses, contacts, hearing aids, mobility aids	Non-prescription nicotine gum/patches

Self-employed people get a better deal: if you buy your own health insurance, the premiums are deductible above the line (no itemizing, no 7.5% floor) through the self-employed health insurance deduction.

The better option for most people: HSA and FSA

Because the itemized medical deduction is so hard to use, the more practical tax break is paying medical costs with pre-tax dollars:

• A Health Savings Account (HSA) is triple tax-advantaged: deductible going in, tax-free growth, and tax-free withdrawals for medical costs. The 2026 limits are $4,400 (self-only) and $8,750 (family).
• A Flexible Spending Account (FSA) lets you set aside up to $3,400 pre-tax (2026) for medical costs.

Money run through an HSA or FSA is never taxed, which usually beats trying to clear the 7.5% itemized hurdle.

Bottom line

• Medical expenses are deductible only above 7.5% of AGI and only if you itemize, so most filers get nothing.
• A high-cost medical year, or being self-employed, can make the deduction worthwhile.
• For everyone else, HSAs and FSAs are the more useful, fully tax-free way to pay for care.

Check whether itemizing beats the standard deduction in our federal tax calculator. This article is general information, not tax or medical advice.