Are Dental Expenses Tax Deductible? Here’s What the IRS Allows in 2025

Pediatric dentistry.
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Dental bills can add up fast — especially if you’re paying out of pocket for treatments like root canals, implants or braces. Naturally, many taxpayers wonder: Are dental expenses tax deductible?

The short answer is yes — but only under specific conditions. The IRS lets you deduct unreimbursed dental and medical expenses, but only if they exceed 7.5% of your adjusted gross income (AGI) and you itemize your deductions.

Here’s how to tell if you qualify, what costs you can include and how to claim them on your taxes.

Are Dental Expenses Tax Deductible?

Yes, dental expenses are tax deductible — but only the portion of your combined medical and dental expenses that exceeds 7.5% of your AGI. You also have to itemize your deductions using Schedule A instead of taking the standard deduction.

For example:

  • If your AGI is $60,000, your threshold is $4,500 (7.5% of $60,000).
  • If you spent $10,000 on dental and medical care, you can deduct $5,500 ($10,000 – $4,500).

You can also deduct qualifying expenses for your spouse or dependents, as long as you pay the bill and meet the IRS’s definition of support.

What Dental Expenses Are Tax Deductible?

According to the IRS medical expense deduction rules, only medically necessary dental procedures qualify. That means treatments must prevent or treat dental disease or health conditions — not simply improve appearance.

Tax Deductible Dental Costs:

  • Cleanings and exams
  • Fillings and extractions
  • X-rays
  • Root canals
  • Dentures and bridges
  • Orthodontics (e.g., braces)
  • Dental surgeries
  • Prescription medications for dental care
  • Dental insurance premiums
  • Transportation to appointments

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You can also deduct transportation costs related to dental visits, like gas, tolls or even rideshare fares. In 2025, the IRS standard mileage rate for medical travel is $0.21 per mile.

What Dental Expenses Aren’t Deductible?

Not all dental expenses qualify. The IRS draws a clear line between medical necessity and cosmetic treatments.

Not Tax Deductible:

  • Teeth whitening
  • Veneers (if only cosmetic)
  • Cosmetic bonding
  • Elective procedures
  • Costs reimbursed by insurance or an employer

If you’re unsure, a good rule of thumb is this: If it’s for looks, not health, it probably isn’t deductible.

IRS Requirements for Claiming Dental Deductions

To claim a dental expenses tax deduction, you need to meet these IRS requirements:

  1. Your expenses must exceed 7.5% of your AGI.
  2. You must itemize your deductions on your return using Schedule A.
  3. You need documentation — including itemized receipts, mileage logs and insurance statements.

Tip: Digitize your receipts throughout the year using tax software or apps to stay organized.

How To Calculate Your Dental Deduction

Here’s a quick breakdown of how to figure out your deduction:

Step Example
1. Determine your AGI $60,000
2. Multiply by 7.5% $60,000 ?– 0.075 = $4,500
3. Total your qualifying expenses $10,000
4. Subtract 7.5% threshold $10,000 – $4,500 = $5,500 deduction

How To Report Dental Expenses on Your Tax Return

To claim your tax deduction for dental costs:

  1. Fill out Schedule A (Itemized Deductions).
  2. Enter your medical and dental expenses on Line 1.
  3. Transfer your total deductions to Form 1040, Line 12.
  4. Keep copies of receipts and forms in case the IRS requests documentation.

How Much Can You Save?

Your tax savings will depend on your total qualifying expenses and your tax bracket. Here’s a sample of potential savings:

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AGI Total Dental/Medical Expenses Deductible Amount Estimated Tax Savings (22% bracket)
$50,000 $8,000 $4,250 $935
$70,000 $12,000 $6,750 $1,485
$90,000 $5,000 $1,250 $275

Tips To Maximize Your Dental Deduction

  • Combine medical and dental expenses in the same year to increase your chances of crossing the 7.5% threshold.
  • Include premiums for dental insurance or long-term care.
  • Track transportation costs related to dental visits.
  • Plan elective treatments strategically — if you’re close to qualifying one year, consider scheduling them before December 31.

Final Take to GO: Can You Write Off Dental Bills?

So, are dental expenses tax deductible? Yes — but only when they exceed 7.5% of your adjusted gross income and you choose to itemize your deductions. Keeping accurate records and planning ahead can make a big difference in what you’re able to deduct.

If you had high dental or medical bills in 2025, it’s worth reviewing your expenses to see if they qualify. Check IRS Schedule A, gather your receipts and consider talking to a tax advisor to ensure you’re maximizing your savings.

FAQ About Dental Expense Tax Deductions

Here are the answers to some of the most frequently asked questions about dental expense tax deductions and how they work:
  • Can I deduct dental expenses without itemizing?
    • No. You must itemize on Schedule A to claim any medical or dental deductions.
  • Do dental insurance premiums count?
    • Yes, if they were paid out of pocket and not reimbursed.
  • Can I deduct expenses for my children?
    • Yes, if they’re your dependents and you paid the bill.
  • Are dental implants tax deductible?
    • Yes -- if they’re medically necessary and not purely cosmetic.
  • What if my employer reimbursed me?
    • You can’t deduct any amount that was reimbursed or paid by your employer or insurance.

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Information is accurate as of June 9, 2025.

Editorial Note: This content is not provided by any entity covered in this article. Any opinions, analyses, reviews, ratings or recommendations expressed in this article are those of the author alone and have not been reviewed, approved or otherwise endorsed by any entity named in this article.

Our in-house research team and on-site financial experts work together to create content that’s accurate, impartial, and up to date. We fact-check every single statistic, quote and fact using trusted primary resources to make sure the information we provide is correct. You can learn more about GOBankingRates’ processes and standards in our editorial policy.

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