How do I claim the private health insurance rebate on my tax return?

Answer

You can claim the private health insurance rebate directly through your tax return if you didn't receive your full entitlement as a reduced premium. This rebate helps reduce the cost of your private health insurance.

Australian Taxation Office (ATO)
Last Updated:May 5, 2026

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How it works in practice

Understanding the Private Health Insurance Rebate

The Private Health Insurance (PHI) Rebate is a government incentive designed to make private health insurance more affordable for eligible Australians. It is income-tested, meaning the amount you receive depends on your income and your age. Most people choose to receive the rebate as a reduction in their insurance premiums throughout the year. However, if you haven't claimed your full rebate entitlement this way, you can claim the remaining amount when you lodge your annual tax return.

How the Rebate is Calculated

The rebate amount is determined by a tier system based on your adjusted taxable income. If your income changes during the year or if you don't correctly estimate your income with your insurer, you might receive a different rebate percentage than you're entitled to. Claiming it through your tax return allows the Australian Taxation Office (ATO) to reconcile the correct rebate amount based on your actual income, ensuring you receive your full entitlement or pay back any over-claimed amount.

Important exceptions

The rebate is income-tested and not available to everyone. You may not be eligible for the full rebate, or any rebate at all, if your income exceeds certain thresholds for your age bracket. Additionally, you must have an eligible private health insurance policy (hospital, extras, or a combination) from a registered health fund.

Only Australian residents for tax purposes are generally eligible. If you are a temporary resident or non-resident, different rules may apply. You also cannot claim the rebate for overseas visitor health cover.

What you should do now

  1. Review your Private Health Insurance Statement (Annual Tax Statement) from your health fund, which details the premiums paid and any rebate already received.

  2. Gather all relevant income information to ensure an accurate assessment of your rebate entitlement when preparing your tax return.

  3. Lodge your tax return online via MyTax, through a registered tax agent, or by paper, ensuring you correctly enter your private health insurance details.

  4. The ATO will automatically calculate your Private Health Insurance Rebate based on your income and the information provided, adjusting your tax refund or liability accordingly.

  5. If you under-claimed the rebate through reduced premiums, the difference will be added to your tax refund; if you over-claimed, it will be added to your tax payable.

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