Guide to deducting healthcare costs in the Netherlands. Learn about qualifying expenses, thresholds, and planning strategies.
See how healthcare deductions affect your overall tax refund or payment.
Calculate now2025-12-12
Belastbaar editorial team
Threshold Percentage
1.7%
Of taxable income
Minimum Threshold
€149
For lowest incomes
Specific healthcare costs (specifieke zorgkosten) can be deducted if they exceed the income-based threshold.
Your healthcare expenses exceed the threshold and are deductible.
Healthcare deductions only apply above an income-based threshold.
2025 Thresholds:
| Income Range | Threshold Calculation |
|---|---|
| Up to €9,680 | €166.00 flat |
| €9,680 - €51,411 | 1.65% of income |
| Above €51,411 | €848.00 + 5.75% of income above threshold |
Example Calculations:
| Income Range | Threshold |
|---|---|
| €0 - €9,534 | €149 |
| €9,535 - €50,635 | 1.65% of income |
| €50,636+ | €753 + 5.75% above |
Income €40,000, medical expenses €3,000
Strategic timing can maximize your healthcare deductions.
Documentation Tips: 1. Create medical expense folder per tax year 2. Request itemized invoices 3. Get insurance rejection letters in writing 4. Keep travel logs for medical appointments 5. Get diet necessity certificates renewed annually
Keep all medical expense receipts organized by date and category.
Ongoing
For expenses not covered, get written confirmation from your insurer.
When needed
Add up all qualifying expenses and subtract your income-based threshold.
End of year
Enter the deductible amount in your tax return under "specifieke zorgkosten".
Tax filing season
See how healthcare deductions affect your overall tax refund or payment.
Calculate nowPlan your healthcare expenses to maximize deduction potential.
Additional deductions available for chronic illness or disability.
Tip: Chronic conditions often qualify for WMO (municipal support) as well. Check with your gemeente for additional support.
If you have chronic health conditions, you may qualify for additional deductions beyond regular healthcare expenses.
Medical Transport Rate
€0.23
Per kilometer
Travel to medical appointments can be deducted under specific conditions.
Annual Allowance: General medical transport allowance of €925 may apply if your documented transport costs are significant.
If regular transport isn't possible due to disability:
Calculation Example: 12 hospital visits × 50km round trip × €0.23 = €138 Plus parking: 12 × €5 = €60 Total: €198 deductible (if above threshold)
Travel to medical appointments, hospitals, and therapy is deductible at [[healthcare.transportRate]] or actual public transport costs.
Use our free calculators to calculate your personal situation:
Deductible medical expenses include costs not covered by insurance: dental work, glasses, hearing aids, medical transport, prescribed medication, and certain treatments. The expenses must exceed a threshold based on your income.
The threshold is 1.65% of your taxable income, with a minimum of €149. For higher incomes, additional thresholds apply. Only expenses above the threshold are deductible.
Deductible healthcare expenses and thresholds
Disclaimer: This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice about your specific situation.