Tax Deductions in the Netherlands: What You Can Deduct in 2026

Tax season in the Netherlands means one thing: maximizing your aftrekposten (tax deductions). But what exactly can you deduct? And how much can you save?

The Dutch tax system allows you to deduct certain expenses from your taxable income, reducing the amount you owe. In 2026, these deductions can save you hundreds or even thousands of euros — if you know what to claim.

This guide covers every major tax deduction available to residents of the Netherlands, with specific amounts, thresholds, and examples.

What Are Aftrekposten?

Aftrekposten are expenses you can subtract from your taxable income before calculating your tax liability. They lower your toetsingsinkomen (assessment income), which means you pay less tax — and potentially qualify for more toeslagen (government benefits).

Not all expenses are deductible. The Belastingdienst (Dutch Tax Authority) defines strict categories and thresholds. Here's what you can claim.

1. Healthcare Costs (Ziektekosten)

You can deduct out-of-pocket healthcare costs that exceed your eigen risico (deductible) and aren't reimbursed by insurance.

What qualifies:

• Medical treatments (doctor, specialist, hospital)
• Prescription medication
• Dental care (excluding cosmetic procedures)
• Physiotherapy, psychotherapy, speech therapy
• Medical aids (glasses, hearing aids, wheelchair, prosthetics)
• Travel costs to medical appointments (€0.23 per km in 2026)
• Alternative medicine (if prescribed by a doctor)
• Nursing home or care facility costs

Threshold in 2026:

You can only deduct costs above €173 per person (increased from €167 in 2025). This threshold is indexed annually.

Example:

If you paid €1,200 in healthcare costs after insurance reimbursement, you can deduct €1,200 - €173 = €1,027 from your taxable income.

2. Mortgage Interest (Hypotheekrenteaftrek)

If you own a home in the Netherlands with a mortgage, you can deduct the interest you paid on your loan.

Requirements:

• The mortgage must be for your primary residence (eigen woning)
• You must be paying it off in equal installments over at least 30 years (annuïteitenhypotheek or lineaire hypotheek)
• Maximum deduction rate: 36.97% in 2026 (applies to the highest tax bracket)

What you can deduct:

• Mortgage interest paid in 2026
• Closing costs (notary fees, mortgage advice) spread over the loan term
• National Mortgage Guarantee (NHG) premium

What you cannot deduct:

• Principal repayment (only interest is deductible)
• Renovation or improvement loans (unless explicitly registered as part of the original mortgage)

Example:

If you paid €8,000 in mortgage interest in 2026, you can deduct €8,000. At the 36.97% rate, that saves you €2,958 in taxes.

Read our full guide: Mortgage Interest Deduction in the Netherlands 2026

3. Alimony (Alimentatie)

If you pay partner alimony (partneralimentatie) or child support (kinderalimentatie) following a court order or settlement agreement, you can deduct it.

Requirements:

• Must be legally mandated (rechterlijke uitspraak or vaststellingsovereenkomst)
• Only partner alimony is deductible — child support is not deductible as of 2022
• Your ex-partner must declare the alimony as income

Maximum deduction:

No limit — you can deduct the full amount you paid in 2026.

4. Study Expenses (Studiekosten)

You can deduct costs for education, training, or courses that directly improve your skills for your current or future job.

What qualifies:

• Tuition fees (university, vocational school, professional courses)
• Study materials (books, software, equipment)
• Exam fees
• Travel costs to educational institutions (€0.23 per km)

Requirements:

• The education must be directly related to your work or intended profession
• Hobby courses (e.g., painting, yoga, creative writing) do not qualify
• Reimbursements from your employer must be subtracted

Example:

If you paid €3,200 for a professional certification course, you can deduct €3,200 from your taxable income.

5. Gifts to Charities (Giften aan goede doelen)

Donations to ANBI-registered charities (Algemeen Nut Beogende Instellingen) are tax-deductible.

Threshold:

• Minimum donation per charity: €60 per year
• Maximum deduction: 10% of your gross income (above the threshold)

Multiplier effect:

The Belastingdienst applies a 1.25x multiplier to your donation. If you donate €100, you can deduct €125.

Example:

You donated €500 to three ANBI charities in 2026. After subtracting the threshold (3 × €60 = €180), you have €320 left. With the multiplier: €320 × 1.25 = €400 deductible.

6. Life Annuity Premiums (Lijfrentepremies)

Contributions to a life annuity (lijfrente) — a private pension product — are deductible.

What qualifies:

• Premiums paid to an approved pension insurer
• Must be annuitized (paid out over time after retirement)
• Cannot be withdrawn as a lump sum

Maximum deduction:

Depends on your jaarruimte and reserveringsruimte — complex formulas that account for your pension gap. Most people can deduct €10,000–€20,000 per year.

This is highly specialized — consult a tax advisor or use Bowie Tax to calculate your exact limits.

7. Educational Expenses for Children (Scholingsuitgaven kinderen)

If you pay for your child's vocational training or higher education, you may be able to deduct part of it.

Requirements:

• Your child must be 18 or older
• They must be enrolled in a recognized educational institution
• The education must be for their future career (not a hobby)

Threshold:

Only expenses above €250 are deductible.

8. Specific Healthcare Costs (Specifieke zorgkosten)

In addition to general healthcare costs, you can deduct disability-related expenses:

• Home modifications (wheelchair ramps, stairlifts)
• Special diets (prescribed by a doctor)
• Extra clothing or laundry costs due to a disability
• Care costs for a disabled child or partner

No threshold applies to these — you can deduct the full amount.

9. Moving Costs for Work (Verhuiskosten)

If you moved for a new job and your commute decreased by at least 60 minutes per day, you can deduct moving costs.

What qualifies:

• Moving company fees
• Travel costs during the move
• Temporary double rent (max 6 months)
• Realtor fees for selling your old home

Threshold:

Only costs above €8,000 are deductible (2026 threshold).

This is a rare deduction — most people don't meet the 60-minute threshold.

10. Legal Costs (Juridische kosten)

You can deduct legal fees related to income or pensions:

• Divorce lawyer fees (if alimony was determined)
• Legal fees for pension disputes
• Lawyer costs for employment disputes (severance, unfair dismissal)

General legal fees (e.g., property disputes, criminal defense) are not deductible.

What You Cannot Deduct

Common expenses that are not deductible:

• Personal loans or credit card interest
• Car lease payments (unless you're a ZZP freelancer)
• Childcare costs (these qualify for kinderopvangtoeslag, not a deduction)
• Gym memberships, wellness programs
• Clothing (unless it's specific disability-related clothing)
• Commuting costs (unless you're self-employed)

How to Claim Aftrekposten

You claim deductions when filing your aangifte inkomstenbelasting (income tax return) between March 1 and May 1, 2027 for the 2026 tax year.

Steps:

1. Gather all receipts, invoices, and proof of payment
2. Log in to MijnBelastingdienst.nl (or use Bowie Tax for AI-assisted filing)
3. Navigate to the Aftrekposten section
4. Enter each deductible expense with the exact amount
5. Upload supporting documents if requested
6. Submit your return

The Belastingdienst will calculate your refund or balance due.

Tax Deduction vs Tax Credit: What's the Difference?

Tax deductions (aftrekposten) reduce your taxable income. They're subtracted before tax is calculated.

Tax credits (heffingskortingen) reduce your tax liability directly. They're subtracted after tax is calculated.

Example:

• If you earn €40,000 and claim €5,000 in deductions, you're taxed on €35,000
• If you have a €1,000 tax credit, you pay €1,000 less tax regardless of your income

Most people benefit more from deductions if they're in a high tax bracket (36.97% or 49.50% in 2026).

How Much Can You Save?

It depends on your marginal tax rate (the rate on your last euro of income):

If you're in the highest bracket and you claim €10,000 in deductions, you'll save €4,950 in taxes.

Common Mistakes to Avoid

1. Forgetting the threshold — healthcare costs under €173 don't count
2. Claiming child support — only partner alimony is deductible
3. Not keeping receipts — the Belastingdienst can audit you up to 5 years later
4. Double-dipping — if your employer reimbursed an expense, you can't deduct it
5. Missing the deadline — file before May 1 to avoid fines

FAQ

Can I deduct gym membership or wellness costs?

No. The Belastingdienst considers these personal lifestyle expenses, not healthcare costs. Only medically necessary treatments (prescribed by a doctor) qualify.

What if I forgot to claim a deduction last year?

You can file an amended return (herziening) for the past 5 years. Log in to MijnBelastingdienst.nl and request a correction. You'll receive a refund if the Belastingdienst approves it.

Do I need to submit receipts when I file my return?

Not immediately. You enter the amounts yourself, and the Belastingdienst may request proof later. Keep all receipts for 7 years in case of an audit.

Can I deduct home office expenses as an employee?

No. Only ZZP freelancers and business owners can deduct home office costs. Employees cannot deduct commuting or workspace expenses.

What happens if I claim a deduction I'm not entitled to?

The Belastingdienst will reject it and send you a revised tax assessment (navorderingsaanslag). You'll owe the difference plus interest — and potentially a fine if they suspect fraud.

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Need help filing your Dutch tax return? Use Bowie Tax to automatically identify your deductible expenses and maximize your refund. AI-powered, accurate, and built for residents and expats in the Netherlands.