March 9, 2026
Filing your annual tax return is not a favorite activity for most people. However, this year it may be particularly worthwhile to take a closer look at the figures. For the 2025 tax year (which you will be filing for in 2026), there are some interesting regulations regarding medical expenses. The main question we often get asked at Tandartspraktijk Veemarkt is: are my dental expenses tax deductible? The answer is often 'yes', provided you meet a number of conditions.
The Tax and Customs Administration classifies dental care under the heading 'specific healthcare costs'. This means that costs you have paid yourself — for example, because you do not have supplementary dental insurance or because the treatment was more expensive than your maximum reimbursement — may be deducted from your taxable income.
Which treatments are eligible?
Not every dollar you spend at the dentist is automatically tax-deductible. The IRS distinguishes between medically necessary care and purely cosmetic procedures. Fortunately, most treatments at Veemarkt Dental Practice fall into the tax-deductible category. These include:
- Crowns, bridges, and implants: These expensive procedures are often largely tax-deductible if they are not covered by insurance.
- Root canal treatments and fillings: Essential care to preserve your teeth.
- Treatment by a dental hygienist or periodontist: Preventive and specialist dental care also counts.
- Prostheses: Dentures or snap-on dentures are classified as deductible medical aids.
- Please note: purely cosmetic treatments, such as teeth whitening without medical indication, are generally not deductible.
How will the threshold amount work in 2025?
You cannot deduct every small invoice immediately; a threshold amount applies. This amount depends on your threshold income (the total of your income and deductions in boxes 1, 2, and 3). Only when your total specific healthcare costs exceed this threshold may you deduct the amount above it.
The following guidelines apply for 2025:
- For an income up to €9,534 (without a tax partner), the threshold is €164.
- For incomes between €9,535 and €50,635, the threshold is 1.65% of your threshold income.
- For incomes above €50,635, the threshold is €835 plus 5.75% of the amount above €50,635.
- If you have a tax partner, your incomes and expenses are added together, which often works in your favor when it comes to reaching the threshold.
Don't forget your travel expenses!
One item that is often overlooked is transportation costs. Do you need to visit our practice frequently for extensive treatment? If so, you can claim your travel expenses (round trip) as healthcare costs. For car journeys, you can claim €0.23 per kilometer in 2025. Parking costs at the practice are also deductible. Do you use a taxi or public transport? Then you can deduct the actual costs incurred. Keep your parking receipts and calculate the kilometers accurately; over a whole year, this can be a considerable amount that helps you exceed the threshold amount.
Important conditions and evidence
In order to be able to answer the question "Are my dental expenses tax deductible?" with a definitive "yes" in the event of an audit, you must have your records in order. The Tax and Customs Administration can request supporting documents up to five years after the date of payment.
- Keep all invoices: Make sure you keep the original receipts from the dentist and any pharmacy bills.
- Reimbursement overview: Keep your health insurer's overviews handy. Only the portion that you have actually paid yourself (your own contribution) is deductible.
- Deductible: Please note that the mandatory and voluntary deductible for health insurance is never tax-deductible. However, dental costs for adults are usually not covered by basic insurance (and therefore not subject to the deductible), which makes them eligible for tax deduction.
Advice for the elderly and chronically ill
For patients who had reached the state pension age on January 1, 2025, or for people with a lower income, there are often additional increase percentages for healthcare costs. In some cases, you can increase the deductible amount by up to 113%. This makes it particularly valuable to fill in the tax return accurately.
Working together on your oral health
At Veemarkt Dental Practice, we believe it is important that high-quality oral care remains accessible to everyone. By making smart use of tax options, complex treatments often become much more affordable.
Do you need an annual overview of the costs incurred in 2025 for your tax return? Please contact our reception desk. We will be happy to send you an overview of your treatments and the associated costs so that you can complete your tax return without any errors. In this way, we can work together to ensure that you not only have healthy teeth, but also a healthy wallet.