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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.
2025-12-12
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 |
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.
For expenses not covered, get written confirmation from your insurer.
Add up all qualifying expenses and subtract your income-based threshold.
Enter the deductible amount in your tax return under "specifieke zorgkosten".
See how healthcare deductions affect your overall tax refund or payment.
Plan 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:
Information verified with government websites
Disclaimer
This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice on your specific situation.
Calculate Your Tax Benefit
See how healthcare deductions affect your overall tax refund or payment.