Medical practitioners operating in partnership

  1. Overview
  2. How to qualify for this tax treatment
  3. How to apply for the tax treatment

How to apply for the tax treatment

To avail of this tax treatment, the General Practitioner (GP) and the medical partnership must make a joint election to Revenue. The joint election must be made on the Medical parnership-joint election form


The medical partnership must submit the joint election through MyEnquiries in Revenue Online Service (ROS).

A separate election must be made in respect of each GP’s relevant income that is to be treated as that of the medical partnership.

A joint election may take effect from 01 January 2024. Once made, the joint election will remain in place until Revenue are notified otherwise.