Deductible Healthcare Costs for Den Haag Residents
Deductible healthcare costs are medical expenses that residents of Den Haag can deduct from their taxable income through income tax. These qualify as extraordinary expenses and are only deductible once a threshold amount is exceeded. They help ease the financial burden of uninsured care, provided the conditions set by the Dutch Tax and Customs Administration are met. In Den Haag, you can obtain free advice on your tax return from the Juridisch Loket Den Haag.
What Are Deductible Healthcare Costs in Den Haag?
Deductible healthcare costs include medical and care expenses not fully covered by health insurance. They must be medically necessary for maintaining or restoring health. Only costs listed by the Dutch Tax and Customs Administration qualify. This article outlines the rules, building on our overview of deducting healthcare costs. Den Haag residents with chronic conditions can benefit even more.
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. Further details are in Article 3.70a of the Income Tax Decree 2001. The Dutch Tax and Customs Administration updates the list annually online. For 2023: threshold is 1% of aggregate income (VI), minimum €135. Chronically ill or disabled persons: up to 40% of VI with a reduced threshold. For questions, contact the Juridisch Loket Den Haag.
Which Healthcare Costs Are Deductible for Den Haag Residents?
The Dutch Tax and Customs Administration maintains a fixed list. Overview in table:
| Category | Deductible? | Example | Conditions |
|---|---|---|---|
| Medicines | Yes | Prescription medicines not covered by 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 pharmacy | Not reimbursed via LTCI/HIA |
| KM levy | Yes | Tax on disabled vehicle | Approval by Tax Authorities |
| Dentist without referral | No | Jaw correction | Referral required |
| Own risk | No | €385 (2024) | Not deductible |
Check the current Tax Authorities tool.
Threshold and Deduction Calculation
Deductible from excess over threshold: 1% of VI (min. €135) in 2023. For VI of €50,000: threshold €500. €1,200 costs? Deduction €700 at box 1 rate (36.93%). Chronically ill: lower threshold from 40% VI. Steps:
- VI from tax return.
- Total invoices/prescriptions.
- Subtract threshold.
- Remainder x rate = benefit.
Examples from Den Haag
Example 1: Ms. Jansen from Den Haag's Schilderswijk (VI €40,000) buys hearing aid €2,500. Threshold €400. Deduction €2,100. Refund ≈ €775.
Example 2: De Vries family in Ypenburg: diet €800, medicines €600, nursing €1,000. Total €2,400. VI €60,000, threshold €600. Deduction €1,800. Extra for chronically ill child.
Ideal for high expenses in Den Haag.
Rights and Obligations in Den Haag
Rights:
- Claim in income tax return, proof on audit.
- Tax Authorities must prove invalidity.
- Appeal to District Court of Den Haag.
Obligations:
- Retain proof for 7 years.
- Correct VI; fines for fraud.
- No double reimbursement.
Frequently Asked Questions
Is a gym membership deductible?
No, unless medically prescribed and non-recreational.
Can caregiver allowance be deducted?
Specific costs yes, the allowance itself no.
Below threshold?
No deduction; combine with other expenses.
Partners and children?
Yes, in joint return (<27 years).
Tips for Den Haag Residents
Maximize your deduction:
- Digitalize: Photos of receipts.
- Tax Authorities app: For calculations.
- Consult Juridisch Loket Den Haag or Municipality of Den Haag for help.
- Check local healthcare subsidies alongside deductions.