The costs of IVF treatment may, under certain conditions, be deductible for Dutch personal income tax (inkomstenbelasting) as specific healthcare expenses (specifieke zorgkosten). This means that an amount of €20,000 may be partially or even fully deductible.
The most important conditions
- The woman must be under the age of 43 at the time of treatment. The costs of IVF treatment carried out at the age of 43 or older are generally not deductible.
- Only costs that you have paid yourself can be deducted. Any amount reimbursed by your health insurer must be deducted from the costs.
- The costs must be taken into account in the year in which they were actually paid.
- Healthcare expenses are only deductible if they exceed the statutory threshold.
Example
Cost of IVF treatment: €20,000
Reimbursement from health insurer: €0
Threshold: €1,500
In this case, approximately €18,500 can be claimed as deductible healthcare expenses in the income tax return. The actual amount of tax saved depends on the taxpayer’s income and the applicable tax rate.
If the treatment was carried out abroad (for example, in Hungary or Belgium), the costs may also be deductible in the Dutch income tax return, provided they meet the Dutch requirements and can be substantiated with invoices and proof of payment.