Are Health Costs Deductible?

Did you incur health costs? They might be deductible!

Did you incur health costs? In some cases health costs are deductible. However, you have to meet several requirements when you want to declare your health costs in your tax return. On this page, we will explain which requirements you should fulfill to qualify for tax-deductible health costs.

When you want to declare your health costs in your annual income statement, you have to meet several requirements.

• First, the costs should not fall under the mandatory and/or voluntary deductible.
• The costs must have been incurred due to sickness or invalidity.
• Also, the costs must have been incurred in the year for which you are filing the annual income tax return.
• Another requirement is that the costs may not be covered. 
• Another point to take into account is that the costs are not deductible if the costs do fall under the basic insurance package, but you choose to go to a non-contracted care provider.

What amount is deductible?

1. Based on the information mentioned above, you can determine which health costs fulfill the requirements, and for which amount they initially are deductible.

Still unsure if your health expenses can be deducted? Check here if these costs are qualififed.

2. Next, add a possible increase of the health costs to the determined amount. You can calculate this using the table mentioned below. This allows you to raise the amount of healthcare expenses you’re allowed to deduct — even if you didn’t actually incur those extra costs.

This only applies to specific healthcare expenses, not costs for medical and dental treatments or travel expenses for visiting someone in care — these do not count as deductible.

One condition for this increase is that your income must be below a certain threshold (€40,502 in 2025).

In the table below, you can see by what percentage you may increase the amount calculated in step 1.

3. Reduce the amount determined under point 1 and 2 with the threshold. The threshold can be determined using the tables mentioned below.

If you did not have a fiscal partnership during the whole year, the table below applies to you.

If you did have a fiscal partnership during the whole year, the table below applies to you.

The remaining amount is the deductible amount.

We are happy to help you!

TaxSavers is happy to help you get the most out of the deductible items with your annual tax return or provisional assessment. A provisional assessment ensures that you receive a monthly refund from the tax authorities.

Do you have questions regarding deductible gifts or other tax-related matters? Fill in our contact form or give us a call on +31 (0)20 – 2170120.