Deductible Healthcare Costs in Tilburg
Deductible healthcare costs are medical expenses that Tilburg residents can deduct from their taxable income through income tax. These qualify as extraordinary expenses and are only deductible above a threshold amount. They ease the financial burden of uninsured care, provided the Tax Authorities' conditions are met. In Tilburg, with its excellent local healthcare facilities, this is particularly relevant for chronically ill residents.
What are deductible healthcare costs?
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 items on the Tax Authorities' list qualify. This article builds on our overview of deducting healthcare costs and focuses on Tilburg residents.
Legal basis
The deduction rules are set out in the Income Tax Act 2001 (Article 6.17(1)(f) and Article 3.70a UR IB 2001). Extraordinary expenses such as healthcare costs are deductible in Box 1. The Tax Authorities update the list annually. For 2023: threshold is 1% of aggregate income (VI), minimum €135. Chronically ill or disabled residents in Tilburg benefit from a 40% VI threshold with additional options.
Which healthcare costs are deductible?
The Tax Authorities maintain a fixed list. Overview in table:
| Category | Deductible? | Example | Conditions |
|---|---|---|---|
| Medicines | Yes | Prescription medicines not reimbursed | On prescription from a doctor |
| Aids | Yes | Hearing aid, walker from Tilburg | Medically necessary, detailed invoice |
| Diet costs | Yes | Medically prescribed diet food | Minimum €120/year/person |
| Home nursing | Yes | District nursing in Tilburg | Not covered by LTCI/HIA |
| KM levy | Yes | Tax on disabled vehicle | Tax Authorities approval |
| Dentist without referral | No | Jaw correction | Referral required |
| Deductible | No | €385 (2024) | Not deductible |
Check the current Tax Authorities tool.
Threshold and calculation
Deduction only applies above the threshold: 1% VI (min. €135) in 2023. For VI €50,000: threshold €500. €1,200 costs? Deduction €700 at 36.93% rate. For chronically ill in Tilburg: lower threshold from 40% VI.
- Determine VI.
- Total invoices/prescriptions.
- Subtract threshold.
- Remainder x rate = benefit.
Practical examples from Tilburg
Example 1: Ms. Jansen from Tilburg (VI €40,000) buys hearing aid (€2,500 own contribution). Threshold €400. Deduction €2,100. Refund ≈ €775.
Example 2: De Vries family from Reeshof: diet (€800), medicines (€600), nursing (€1,000). Total €2,400, VI €60,000, threshold €600. Deduction €1,800. Extra for chronic illness.
Rights and obligations
Rights:
- Claim in income tax return; proof on request.
- Official tax: Tax Authorities must prove invalidity.
- Appeal to District Court Zeeland-West-Brabant in Breda.
Obligations:
- Keep proof for 7 years.
- Correct VI; fines for fraud.
- No double reimbursement.
Frequently asked questions
Gym membership deductible?
No, unless medically prescribed and non-recreational.
Informal care allowance?
Only specific costs like transport, if on the list.
Below threshold?
No deduction; combine with other expenses.
Partners/children?
Yes, in joint return (<27 years).
Tips for Tilburg residents
Maximize your deduction:
- Digitalize: Photos of receipts.
- Tax Authorities app: For calculations.
- Consult Tilburg Legal Aid Office for advice.
- Check Municipality of Tilburg for local care subsidies.