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Do you pay out of pocket for braces, physiotherapy or other medical costs? You may be able to deduct these in your income tax return.
In this article you will read what you can deduct as a taxpayer for income tax purposes, what to watch out for, and how to get the most out of your tax return.
This scheme falls under personal deductions in Box 1 and applies to all income tax payers.
The Tax Authority allows you to deduct certain healthcare costs if:
✔️ they are medically necessary
✔️ you have paid them yourself
✔️ they have not been reimbursed by your health insurance (including supplementary insurance)
✔️ you exceed the threshold amount
You may only deduct healthcare costs above a certain threshold amount. This amount depends on your income and that of your fiscal partner (if you have one).
For income tax over 2024:
- Is your combined income below €8,279? Then your threshold is €143.
- Is your combined income higher? Then: 1.65% of your total income applies.
Example: Do you and your partner have a combined income of €40,000?
Then your threshold is: 1.65% × €40,000 = €660.
Only healthcare costs above that €660 are then deductible.
Want to calculate it yourself? Use the explanation from the Tax Authority:
👉 See how to calculate your threshold amount
Below is a list of healthcare costs you often pay yourself and that you may (under conditions) deduct.
Braces are deductible if:
- they are medically necessary (for example for your child under 18)
- the costs have not been reimbursed
- you have paid the costs yourself
Think of treatments for long-term complaints. Deductible if you:
- have not received reimbursement
- have a medical indication
You may only deduct medication that:
- has been prescribed by a doctor
- has not been reimbursed
Such as:
- hearing aids
- orthopaedic insoles
- walking aids
- adapted clothing for disability
Again: only the self-paid portion is deductible
🏥 Travel costs for hospital visits
For long-term illness (>1 year) you may deduct travel costs for your own medical appointments:
- by own car: €0.23/km
- or by public transport
You may deduct travel costs for visiting a sick person if:
- you and the sick person lived together at the start of the illness
- you visit the sick person regularly
- the sick person has been nursed for more than 1 month
- the one-way distance is more than 10 km
You may deduct:
- car/taxi: €0.23 per kilometre
- public transport/other costs: actual costs
For multiple nursing periods in the year:
- it must always be the same illness, and
- there may be a maximum of 4 weeks between two periods.
- Health insurance premiums (basic or supplementary)
- Excess (own risk)
- Own contributions for medication
- Cosmetic treatments (such as whitening or botox)
- Non-medically necessary expenses
- Care that is fully reimbursed (including supplementary)
- Care reimbursed via a personal budget (PGB)
→ If you pay healthcare costs from a PGB, these are not deductible
Yes! You may also declare costs for:
- your fiscal partner
- your child under 27, provided you paid the costs yourself
- other persons belonging to your household, in certain situations
These costs count toward the combined threshold amount.
There are also some lesser known items that are deductible in certain cases:
1. Diet costs on medical advice
Only if you have a medical indication and the diet is on the official diet list of the Tax Authority.
→ For example a gluten-free diet (€1,200) or a low-carbohydrate diet (€1,050).
2. Are you following a diet prescribed by a doctor or dietitian? Then you may deduct a fixed amount for these costs.
→ Has the Tax Authority asked for a diet confirmation for 2024? Then download this diet confirmation form and have it completed by your doctor or dietitian.
3. Adaptations to your home due to illness or disability
Think of a stair lift or adapted shower, provided it is medically necessary and not reimbursed.
4. Extra household help during long-term illness
→ For example household assistance if you (or your partner) are long-term ill, without reimbursement via the Social Support Act (Wmo).
Note: specific conditions apply to these items such as medical necessity, no reimbursement and demonstrable costs.
If in doubt, always consult the official healthcare costs list of the Tax Authority or ask us.
1. Go to the section "Healthcare costs" in your online tax return
2. Fill in the amounts per cost category
3. The Tax Authority automatically calculates how much you may deduct
You do not need to send supporting documents, but keep them for at least 7 years (such as invoices, proof of payment, appointment overviews).
At Sarabel we check your tax return not only technically but also substantively so that you do not miss any deduction. That can easily save you hundreds of euros.
Would you like us to handle your tax return? Or do you have questions about your healthcare costs?
👉 Book a free consultation directly
Or send us a message. We are happy to help.