Healthcare Cost Deduction
Do you have high healthcare costs that are not reimbursed by your health insurance? You can deduct part of these from your taxable income. This concerns specific healthcare costs: think of co-payments for medication, medical aids (glasses, hearing aids), extra costs due to illness or disability, and diet costs prescribed by a doctor. Not all healthcare costs are deductible. Your deductible and your insurance premium, for example, cannot be deducted. Additionally, there is a threshold: only the portion of your healthcare costs above a certain amount is deductible. This threshold depends on your income – the higher your income, the higher the threshold.
Example
You had €3,500 in specific unreimbursed healthcare costs. Your threshold income is €40,000, making the threshold €1,248 (2025). You can deduct €3,500 - €1,248 = €2,252. At a 36.97% tax rate, this yields an €833 refund.
Why does this matter?
Many people forget they can deduct healthcare costs, especially with chronic conditions or when paying many co-payments. Save all receipts and statements from your health insurer. Even relatively small amounts can exceed the threshold when added together.