Dental costs and tax deduction

Some dental expenses may count as specific care costs in your income tax return. Not every bill is deductible, and a deduction item does not mean you will get the paid amount back. The conditions, your income, any reimbursements, and the year in which you pay play a role. This page helps you gather the correct information; for your own return, follow the Tax Authorities or ask a tax advisor for assessment.

Start with the correct tax year

Check the information for the year for which you are filing. Generally, it concerns the year in which you actually paid the costs, not just the date on which a budget or bill was created. If paying in installments over different years, this deserves extra attention. Use the current explanation from the Tax Authorities and do not transfer amounts without checking from an old overview.

Which dental costs can count?

The Tax Authorities mention dental costs in the overview of specific care costs. This is not a general exemption for everything a dentist bills: the expense must fall under the conditions for deduction. Check for a specific treatment or aid what the overview states for your tax year. A non-reimbursed treatment is not solely deductible for that reason.

If you are unsure about a treatment that primarily has a cosmetic purpose, or about a combination of medical and other costs, have it assessed whether the expense meets the conditions. A treatment name such as crown, brace, or implant is not sufficient on its own to determine your tax situation. A dental budget is intended to discuss care costs, not to guarantee tax benefits.

First investigate reimbursements

Costs for which you can receive reimbursement cannot be claimed as your own deductible care costs. Therefore, also check your additional insurance and any other reimbursement options. It makes a difference whether you bear something definitively yourself or have only advanced it. If you receive reimbursement later, check what this means for a previously submitted return.

Own risk and own contribution are not the same

A self-paid amount can have various causes. Costs that fall under the mandatory or voluntary deductible are not deductible. Also, statutory personal contributions according to the Health Insurance Act and health insurance premiums are excluded. Therefore, a remaining amount on a bill is not automatically a deductible item. Ask your insurer for a breakdown if the overview does not clarify why you are paying an amount yourself.

The threshold determines which part is deductible

For specific healthcare costs, a threshold applies. Only the eligible amount above that threshold can lead to a deduction. The amount depends on your situation; the online declaration calculates this based on the entered data. So do not simply deduct your entire dental bill from your income and do not use a fixed percentage from this website.

Whether a possible deduction actually provides a tax benefit also depends on the rest of your declaration. Keep costs, deductions, and refunds separate: these are different amounts. Do not plan a treatment solely based on an expected refund that has not yet been assessed. Discuss the medical necessity with the provider and the tax implications separately with an expert.

Create an overview of your supporting documents

• Keep the detailed invoice and the proof of payment.
• Include the reimbursement overviews from your insurer, even when the reimbursement is zero.
• Note any payments in installments and the dates on which these were made.
• Keep correspondence regarding corrections, refunds, or later granted reimbursements.

An overview per invoice helps to avoid double counting costs. You can, for example, use separate columns for invoice amount, payment date, received reimbursement, and a question you still want to have assessed. Mark an unknown amount as unclear instead of treating it as deductible right away. The checklist from the Tax Authority helps in gathering the substantiation.

What can the practice do for you?

Ask the practice or the sender of your invoice for a copy or explanation when you no longer have an invoice or do not recognize a treatment. Mention the relevant period and the invoice number if you know it. Your complete tax return, DigiD, or income details are not needed for this and should not be included in the practice's contact form.

The practice can explain the care, but does not assess your complete tax position or that of your partner. If in doubt, seek help from the Tax Authority or your tax advisor. Therefore, there is no personal deduction calculation on this website. With a complete cost overview, you can have assessed which rules apply to your situation.

Check before you file your tax return

• Am I using the rules of the correct tax year?
• Have I taken possible reimbursements and excluded costs into account?
• Can I demonstrate when the amounts were paid?
• Have I had doubtful cases checked before I fill them in?