Deduction for medical expenses (aftrek zorgkosten) 2023 - Nalog.nl BV
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Deduction for medical expenses (aftrek zorgkosten) 2023

27.02.2024

Various deductions allow Dutch residents to save on taxes. Under certain conditions, you can deduct treatment costs for you, your relatives and people with disabilities living with you from the tax base. Some medical payments are not covered by your insurance and must be paid out of pocket - a medical expense deduction (aftrek zorgkosten) can help offset some of these costs.

Conditions for deducting medical expenses

To qualify for aftrek zorgkosten, you must meet the following conditions:

  1. Medical expenses are not covered by compulsory or voluntary health insurance. If you do not have a compulsory health insurance policy, medical expenses that the policy usually covers cannot be reimbursed. If you have a policy, but you went to a medical institution that does not have an agreement with your insurer, you will also not be able to compensate for expenses.
  2. Only medical expenses deemed necessary in accordance with the approved list are subject to deduction. The list of such expenses is below.
  3. You can only deduct medical expenses on your tax return for the year in which you spent the money.
  4. You can deduct only those expenses that you paid with your own funds or borrowed funds.
  5. If all these conditions are met, medical expenses associated with treatment abroad are deductible.
  6. If the tax authorities require confirmation of medical expenses, you will need to provide documents, so all invoices and receipts related to the costs of treatment and care must be kept for 5 years. If you have been granted a deferment for filing a declaration, the storage period for documents is 5 years + the deferment period.
  7. Only that part of medical expenses that exceeds established threshold levels, depending on the taxpayer's income, is deductible. Threshold levels are lower.

Source.

You can only deduct medical expenses if they were incurred to pay for medical services and goods purchased for the following categories:

  • You and your tax partner,
  • Your children under 27 years of age (if they cannot pay on their own),
  • People over 27 years of age with whom you live and who cannot pay their own expenses and have a serious disability. Such disability implies the right to placement in a special institution for the care of people with disabilities in accordance with the Long-Term Care Act (Wet langdurige zorg - Wlz).
  • Parents and siblings who live with you and are dependent on your care. People depend on your care when they typically require professional care in residential care or nursing homes.

Source.

Which medical expenses are deductible and which are not?

For 2023, you can check whether specific expenses are deductible in the following tables.

Costs associated with health insurance

Costs Possibility of deduction
Health insurance premiums no
Statutory personal contribution no
Personal Contribution Health Insurance Law no
Health insurance franchise no
Voluntary franchise no

 

Expenses for medical care, treatment and medications

Costs Possibility of deduction
Care in a hospital or other facility Yes
Dentist, physiotherapist or other specialist Yes
Treatment by a paramedic as prescribed and under the supervision of a doctor, for example, an osteopath or a prosthetist Yes
Treatment by a paramedic without a doctor’s referral yes, under certain conditions
Psychiatric care for persons under 18 years of age no
Caring for a person with dyslexia (under 18 years of age) no
Combination test or NIPT test for prenatal screening without medical indication no
IVF treatment under 43 years of age yes, under certain conditions
Prescribing medicine (including homeopathic remedies) in excess of the statutory personal contribution Yes

 

Expenses for auxiliary aids

Costs Possibility of deduction
Medical instep supports (Steunzolen) Yes
Walkers (devices for walking on 3 or 4 legs), crutches (on the back, in the armpit, on the forearm), plaster supports for legs or wheelchairs no
Wheelchairs no
Hearing aid yes, under certain conditions
Adjusting a car, bicycle, computer, etc. Yes
Costs of using equipment (electricity, insurance, maintenance costs, rental, etc.) Yes
Prostheses and pacemakers Yes
Vaccinations for travel Yes

 

Fare

Costs Possibility of deduction
Travel to the doctor, hospital or pharmacy Yes
Higher travel costs due to illness or disability Yes
Travel expenses to visit patients Yes

 

Other expenses

Costs Possibility of deduction
Diet prescribed by a doctor or nutritionist yes, a fixed amount is subject to deduction in accordance with list of diets for 2023
Additional assistance to the family due to illness or disability yes, under certain conditions
Additional clothing and bedding yes, a fixed amount is subject to deduction

Source.

 

Threshold amounts for qualifying for deduction of medical expenses

Deductions for medical expenses are made only to the extent that exceeds the established threshold amounts. When filling out a tax return for 2023, you need to focus on the threshold amounts indicated in the following tables

If you don't have a tax partner

Income (euros per year) Threshold amount
from 0 to 8603 149 euro
From 8604 45695 up 1,65% of annual income
45 and more 753 euros + 5,75% of the amount over 45 euros

 

If you have a tax partner

Income (euros per year) Threshold amount
from 0 to 17 206 298 euro
from 17 207 to 45 695 1,65% of annual income
45 and more 753 euros + 5,75% of the amount over 45 euros

 

Source.

Aftrek zorgkosten is only one of the possible deductions. And besides deductions, there is also a list of tax discounts. To take into account all possibilities for reducing payments to the budget, order your tax return from our specialists.

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