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Current rule for health cost deductions (2025 tax return)
For the Dutch income tax return over the calendar year 2025 (to be filed in 2026), most out-of-pocket health care costs are no longer deductible. Only a limited set of specific, medically necessary, non-reimbursed health expenses may be deductible under strict conditions. 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.
Unsure which healthcare costs qualify for a tax deduction?
As mentioned earlier, not all healthcare costs are tax‑deductible. Some can only be partially deducted, while others qualify for a fixed deduction amount.
We’re here to help! Simply complete the contact form or call us at 020‑2170120 for a free, no‑obligation consultation.
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.
| On January 1st you did not reach the pension age yet | On January 1st you did reach the pension age | |
|---|---|---|
| Your joint threshold income is no more than €40,502 | 40% | 113% |
| On January 1st you did not reach the pension age yet | On January 1st you did reach the pension age | |
|---|---|---|
| Your joint threshold income is no more than €40,502 | 40% | 113% |
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.
| Threshold income more than | Threshold income no more than | Threshold |
|---|---|---|
| 0 | €9,534 | €164 |
| €9,535 | €50,635 | 1.65% of the threshold income |
| €50,636 | – | €835+ 5.75% of the amount exceeding €50,635 |
| Threshold income more than | Threshold income no more than | Threshold |
|---|---|---|
| 0 | €9,534 | €164 |
| €9,535 | €50,635 | 1.65% of the threshold income |
| €50,636 | – | €835+ 5.75% of the amount exceeding €50,635 |
If you did have a fiscal partnership during the whole year, the table below applies to you.
| Threshold income more than | Threshold income no more than | Threshold |
|---|---|---|
| – | €19,068 | €328 |
| €19,069 | €50,635 | 1.65% of the threshold income |
| €50,635 | – | €835 + 5.75% of the amount exceeding €50,635 |
| Threshold income more than | Threshold income no more than | Threshold |
|---|---|---|
| – | €19,068 | €328 |
| €19,068 | €50,635 | 1.65% of the threshold income |
| €50,635 | – | €835 + 5.75% of the amount exceeding €50,635 |
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.
