Deduction for medical expenses (aftrek zorgkosten) 2023 (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.


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.


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

CostsPossibility of deduction
Health insurance premiumsno
Statutory personal contributionno
Personal Contribution Health Insurance Lawno
Health insurance franchiseno
Voluntary franchiseno

Expenses for medical care, treatment and medications

CostsPossibility of deduction
Care in a hospital or other facilityYes
Dentist, physiotherapist or other specialistYes
Treatment by a paramedic as prescribed and under the supervision of a doctor, for example, an osteopath or a prosthetistYes
Treatment by a paramedic without a doctor’s referralyes, under certain conditions
Psychiatric care for persons under 18 years of ageno
Caring for a person with dyslexia (under 18 years of age)no
Combination test or NIPT test for prenatal screening without medical indicationno
IVF treatment under 43 years of ageyes, under certain conditions
Prescribing medicine (including homeopathic remedies) in excess of the statutory personal contributionYes

Expenses for auxiliary aids

CostsPossibility 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 wheelchairsno
Hearing aidyes, under certain conditions
Adjusting a car, bicycle, computer, etc.Yes
Costs of using equipment (electricity, insurance, maintenance costs, rental, etc.)Yes
Prostheses and pacemakersYes
Vaccinations for travelYes


CostsPossibility of deduction
Travel to the doctor, hospital or pharmacyYes
Higher travel costs due to illness or disabilityYes
Travel expenses to visit patientsYes

Other expenses

CostsPossibility of deduction
Diet prescribed by a doctor or nutritionistyes, a fixed amount is subject to deduction in accordance with list of diets for 2023
Additional assistance to the family due to illness or disabilityyes, under certain conditions
Additional clothing and beddingyes, a fixed amount is subject to deduction


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 8603149 euro
From 8604 45695 up1,65% of annual income
45 and more753 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 206298 euro
from 17 207 to 45 6951,65% of annual income
45 and more753 euros + 5,75% of the amount over 45 euros


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.

Deduction for medical expenses (aftrek zorgkosten) 2023 (2024)


Deduction for medical expenses (aftrek zorgkosten) 2023? ›

Conditions for deducting medical expenses

How much can you deduct for medical expenses 2023? ›

You can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2023 Form 1040.

What itemized deductions are allowed in 2023? ›

If you itemize, you can deduct a part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contributions, and other expenses. You can also deduct certain casualty and theft losses.

Are healthcare costs tax deductible? ›

How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 7.5% of your AGI.

What home expenses are tax deductible 2023? ›

Your house payment may include several costs of owning a home. The only costs you can deduct are state and local real estate taxes actually paid to the taxing authority and interest that qualifies as home mortgage interest.

What is the IRS rule for deducting medical expenses? ›

Medical Expense Deduction

On Form 1040, medical and dental expenses are deducted on Schedule A, Itemized Deductions. You can deduct only the amount of your medical and dental expenses that is more than 7.5 percent of your adjusted gross income shown on Form 1040, line 38.

What proof do I need to deduct medical expenses? ›

You should also keep a statement or itemized invoice showing:
  • What medical care was received.
  • Who received the care.
  • The nature and purpose of any medical expenses.
  • The amount of the other medical expenses.

At what age is social security no longer taxed? ›

Social Security income can be taxable no matter how old you are. It all depends on whether your total combined income exceeds a certain level set for your filing status. You may have heard that Social Security income is not taxed after age 70; this is false.

Is it worth itemizing deductions? ›

Itemized deductions might add up to more than the standard deduction. The more you can deduct, the less you'll pay in taxes, which is why some people itemize — the total of their itemized deductions is more than the standard deduction.

Why can't I itemize deductions anymore? ›

The Tax Cuts and Jobs Act (TCJA) of 2017 doubled the standard deduction, and there have been annual inflation adjustments since then. That means that most taxpayers do not benefit from itemizing. As noted above, many tax law changes from the TCJA are in effect until the end of 2025.

Can you write off life insurance payments? ›

If you bought a life insurance for yourself — meaning it pays out upon your death — you can't deduct life insurance premiums. The IRS considers life insurance a personal expense and ineligible for tax deductions. Employers paying employees' life insurance premiums can deduct those payments, with some restrictions.

Can I deduct health insurance premiums if I am retired? ›

Medical and Dental Expenses

Fortunately, some of these expenses are deductible if you itemize your personal deductions. These include health insurance premiums (including Medicare premiums), long-term care insurance premiums, prescription drugs, nursing home care, and most other out-of-pocket healthcare expenses.

Is homeowners insurance tax deductible? ›

Some taxpayers have asked if homeowner's insurance is tax deductible. Here's the skinny: You can only deduct homeowner's insurance premiums paid on rental properties. Homeowner's insurance is never tax deductible your main home.

Are home improvements for medical reasons tax-deductible? ›

What Home Improvements are Deductible as Medical Expenses? Home improvements can be deductible as a medical expense if their main purpose is medical care for you, your spouse, or your dependents. These expenses are fully deductible subject to the limits discussed below if they don't increase the value of your home.

What percentage of my internet bill can I deduct? ›

For example, pretend you use your internet for client communications 40% of the time, and for Netflix, TikTok, and online shopping the other 60% of the time. You can only write off 40% of your internet bill.

Is my internet bill tax-deductible? ›

You can claim your Internet deductible on your tax forms. These forms will differ if you're self-employed or a business owner. Internet access that supports services for the business—and is not mandatory for operation—is considered an office expense. Otherwise, your Internet access is classified as a utility.

Are health insurance premiums tax deductible in 2023? ›

Health insurance premiums are deductible on federal taxes, in some cases, as these monthly payments are classified as medical expenses. Generally, if you pay for medical insurance on your own, you can deduct the amount from your taxes.

Can you deduct health insurance premiums without itemizing? ›

Health insurance premiums are deductible if you itemize your tax return. Whether you can deduct health insurance premiums from your tax return also depends on when and how you pay your premiums: If you pay for health insurance before taxes are taken out of your check, you can't deduct your health insurance premiums.


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