Getting sick is not only unpleasant, but also quite expensive, so in the Netherlands, as in many European countries, there are compulsory insurance. However, some medical expenses can be reduced by tax deductions if they fall into the category of special health expenses. However, in order to receive a tax refund, your expenses must meet certain conditions:
Conditions for obtaining a tax refund
- These treatment costs do not fall under the so-called eigen risico - i.e. expenses that the holder of the insurance pays for themselves before their insurance policy begins to cover medical expenses.
- You have incurred these costs due to illness or disability, that is, you paid for procedures or drugs that were prescribed to you by your doctor.
- These expenses took place in the reporting year.
- These costs are not reimbursed under the mandatory or (if any) supplementary health insurance policy.
That is, if you pay the expenses yourself first, and then receive a full or partial reimbursement of insurance, you cannot reimburse those expenses through tax deductions.
If you need care that is included in the basic package, you have the right to choose an organization with which there is no insurance contract. In this case, you may have to pay these costs yourself and you cannot deduct them.
Please also be aware that the tax office may ask you to prove the costs incurred. So be sure to keep your bills, your health insurance reviews, and your bank statements on file.
Pay attention!
The following benefits do not affect your tax deduction, which means that you do not need to reduce your expenses by the amount of these benefits:
- allowance for the expenses of the chronically ill or disabled received through the Central Administrative Office (CAK)
- benefit paid by the Employee Insurance Agency (UWV) at the time of their temporary disability
- specific payments for payment of medical services received from the tax
What medical expenses can be reimbursed through tax deductions?
These costs include:
- expenses for your own health and that of your fiscal partner
- health expenses of your children under 27 years of age if they cannot cover these expenses on their own
- people with disabilities aged 27 and over who are members of your family. A person is considered disabled if they can apply for admission to a Wlz institution (under the Long Term Care Act).
- parents, brothers or sisters who live with you and depend on your care. A person is considered dependent on your care if they need daily professional help or care in a nursing home / other nursing home.
Important!
If you do not have health insurance, you cannot deduct expenses incurred for illness and disability, which are usually covered by basic insurance. However, you can
deduct the costs that additional insurance covers.
Medical treatment expenses abroad
Medical expenses due to illness or disability incurred abroad are also deductible if you meet the conditions listed above. That is, if you are traveling to another country for treatment, also be sure to keep all proofs of the costs incurred. Travel expenses are also deductible, provided they relate only to medical treatment. However, if during the treatment you or the person for whose treatment you pay, while staying in another country stayed in a hotel, these costs cannot be deducted.
The table below provides an overview of total health spending for 2019, indicating whether these costs are deductible, partially deductible, or non-deductible.
| Type of expenses | 2019 |
| Health insurance premiums (both basic and supplementary insurance) | Not deducted |
| A statutory personal contribution to pay for, for example, medicines | Not deducted |
| Personal premium under the health insurance law (zorgverzekeringswet) | Not deducted |
| Eigen risico included in compulsory insurance | Not deducted |
| Personal premium (eigen risico) included in supplementary health insurance | Not deducted |
| Reconstructive and surgical care This includes: | |
| Placement in a hospital or other medical institution | Subtracted |
| Expenses for dental, physical therapy or other similar specialist | Subtracted |
| Treatment by a paramedic (such as an optometrist or dentist) as directed and supervised by a physician | Subtracted |
| Paramedic treatment costs without a referral | Subtracted for some professionals * |
| Mental health costs for those under 18 | Not deducted |
| Dyslexia Treatment Costs for Individuals Under 18 | Not deducted |
| Cost of prenatal screening, such as the combinatietest or NIPT test | Not deducted |
| IVF costs | Subtracted under certain conditions ** |
| Medicines prescribed by a doctor (including homeopathic medicines) minus the statutory personal contribution | Subtracted |
| Aids. These include: | |
| Insoles | Subtracted |
| Rollator, walkers for adults, various types of crutches and other walking aids, plaster cast | Not deducted |
| Scooter or wheelchair | Not deducted (only the write-off is refunded. More details can be found on the tax website) |
| Hearing Aids | Partially deducted if certain requirements are met. *** |
| Other attachments such as a bicycle | Subtracted |
| Transport This includes: | |
| Travel expenses to a doctor or hospital | Actual costs per kilometer are deducted |
| Higher travel costs due to illness or disability | Subtracted |
| Diet costs | The prescribed amount for the diet can be deducted. |
| Extra help around the house due to illness or disability | Partially deducted |
| Additional costs for clothing and bedding | Under certain conditions, a specified amount may be deducted |
| Travel costs for visiting a patient | Under certain conditions, a specified amount may be deducted |
* You can deduct the costs of paying for the services of the following specialists:
- physiotherapist
- nutritionist
- occupational therapist
- speech therapist
- movement therapist
- podiatrist (ophthalmologist who treats vision disorders related to the external eye muscles, such as strabismus)
- orthopedist
- hygienist
- skin therapist
** IVF costs not reimbursed:
- for persons over 43 years old.
- for the first two attempts for persons under 38 years old if more than 1 embryo is planted in each attempt
*** For more information on the rules for deducting hearing aid costs, please here on the tax website.
In order to receive a deduction for medical expenses incurred, you must file a tax return showing the related expenses. If this idea makes you difficult, we will be happy to help you correctly fill out and submit the declaration.