Deductible Healthcare Costs for Delft Residents
Deductible healthcare costs are medical expenses that Delft residents can deduct from their taxable income through income tax. These qualify as extraordinary expenses and are only eligible if they exceed a threshold amount. They ease the financial burden of uninsured care, provided the Dutch Tax and Customs Administration's conditions are met. In Delft, you can get free advice on your tax return at the Juridisch Loket Delft.
What are deductible healthcare costs in Delft?
Deductible healthcare costs include medical and care expenses not fully covered by health insurance. They must be essential for maintaining or restoring health. Only costs listed by the Dutch Tax and Customs Administration qualify. This article outlines the rules for Delft residents, building on our overview of deducting healthcare costs. Local GPs in Delft can assist with prescriptions and claims.
Legal basis
The deduction rules are set out in the Income Tax Act 2001, Article 6.17, first paragraph, under f, for extraordinary expenses in box 1. Details are in Article 3.70a of the Implementation Regulation Income Tax 2001. The Dutch Tax and Customs Administration updates the list annually. For 2023: threshold is 1% of aggregate income (AI), minimum €135. Chronically ill or disabled residents in Delft benefit from a 40% AI threshold with allowance. Check the website or contact Gemeente Delft for disability provisions.
Which healthcare costs are deductible for Delft residents?
The Dutch Tax and Customs Administration uses a fixed list. Overview in table:
| Category | Deductible? | Example | Conditions |
|---|---|---|---|
| Medicines | Yes | Prescription medicines outside insurance | Doctor's prescription required |
| Aids | Yes | Hearing aid, prosthesis, walker | Medically necessary, detailed invoice |
| Diet costs | Yes | Medically prescribed diet food | Minimum €120/year/person |
| Home nursing | Yes | District nursing, emergency medication | Outside long-term care/health insurance reimbursement |
| Vehicle tax for disabled | Yes | Tax on disabled person's vehicle | Approval from Dutch Tax and Customs Administration |
| Dentist without referral | No | Jaw correction | Referral mandatory |
| Deductible excess | No | €385 (2024) | Never deductible |
Consult the Dutch Tax and Customs Administration tool or the Juridisch Loket Delft for your situation.
Threshold and deduction calculation
Deduction starts above the threshold: 1% AI (min. €135) for 2023. For AI €50,000: threshold €500. For €1,200 costs: €700 deductible at 36.93% rate. Chronically ill: lower threshold from 40% AI. Steps for Delft residents:
- Take AI from tax return.
- Collect costs (invoices/prescriptions).
- Subtract threshold.
- Remainder x rate = benefit.
Practical examples from Delft
Example 1: Ms. Jansen from Delft (AI €40,000) spends €2,500 on a hearing aid. Threshold €400, deductible €2,100, benefit ≈€775 refund.
Example 2: De Vries family in Delft: diet €800, medicines €600, nursing €1,000 (total €2,400). AI €60,000, threshold €600, deductible €1,800. For chronically ill child: extra options.
This way, deductible healthcare costs deliver real savings for Delft residents.
Rights and obligations in Delft
Rights:
- Claim in income tax return, include proof if audited.
- Dutch Tax and Customs Administration must prove non-qualification.
- Appeal to Rechtbank Den Haag.
Obligations:
- Keep invoices for 7 years.
- Report correct AI; fines for fraud.
- No double reimbursements.
Frequently asked questions
Is a gym membership deductible as healthcare?
No, unless medically prescribed and non-recreational. Proof required.
Can informal care costs be deducted?
Specific costs like transport, if medical and on the list. Reimbursement itself not.
Healthcare costs below threshold?
No deduction. Combine with other extraordinary expenses.
For partner and children?
Yes, in joint return (<27 years).
Tips for Delft residents
Maximize deductible healthcare costs:
- Digitalize: Archive photos of receipts.
- Dutch Tax and Customs Administration app: For scans and calculations.
- Contact Juridisch Loket Delft for review.
- Bundle costs with partner for better threshold chance.