THE HAGUE – October 20, 2026 | The Dutch Daily
Zorgaftrek 2028 is the end date the cabinet has set for the tax deduction for specific healthcare costs (aftrek specifieke zorgkosten). The deduction still exists for 2027, but from 2028 the cabinet wants it gone, and it has not yet decided how to compensate chronically ill people. This guide explains what the zorgaftrek is today, how the threshold works in 2026, what the cabinet says about abolishing it, and what is still open in parliament. All figures were checked on 20 October 2026 and can change.
Zorgaftrek 2028: quick answer
- 2027: the Rijksoverheid says the deduction ends “from 2028” and names no change for 2027, so it still applies that year.
- From 2028: the cabinet wants to abolish it (Belastingplan 2027 proposal, still to be debated by parliament).
- Compensation: the cabinet says it is working on “targeted compensation” for chronically ill people; no design or amount is published.
- Why: the cabinet calls it complicated, error-prone and often reclaimed, and says low incomes benefit little.
- Next step: the Tweede Kamer debates the tax plan in early November, and the health minister says she will bring new proposals in November.
Contents
1. What the zorgaftrek is today, before zorgaftrek 2028
The Belastingdienst describes the zorgaftrek as a deduction for specific healthcare costs in your income tax return. Costs such as medication and aids or medical devices (hulpmiddelen) can count, and the Belastingdienst publishes a yearly overview of which costs are deductible. You can sometimes also deduct costs you pay for other people.
The main rules, according to the Belastingdienst:
- You can only deduct the part of your costs that is above a threshold (drempelbedrag). The online tax return calculates this automatically.
- Costs that fall under your mandatory or voluntary eigen risico are not deductible.
- You must file a tax return to claim the deduction, and the Belastingdienst may ask you to prove your costs, so you keep your receipts.
- If you deduct healthcare costs and pay little or no tax as a result, you may receive a tegemoetkoming (compensation payment).
For how the tax return works for newcomers, see our guides to the Dutch tax return and the M form and the Dutch healthcare system.
2. The 2026 threshold and the extra increase
The Belastingdienst publishes the threshold for 2026. The threshold depends on your threshold income (drempelinkomen), which is your income and deductions in boxes 1, 2 and 3 without personal deductions. If you had a fiscal partner for the whole year, you add both incomes.
| Situation | Threshold income | Threshold (2026) |
|---|---|---|
| No fiscal partner (or not the whole year) | €0 to €9,680 | €166 |
| No fiscal partner | €9,681 to €51,411 | 1.65% of the threshold income |
| No fiscal partner | €51,412 and more | €848 + 5.75% of the amount above €51,411 |
| Fiscal partner all year (combined income) | €0 to €19,360 | €332 |
| Fiscal partner all year | €19,361 to €51,411 | 1.65% of the threshold income |
| Fiscal partner all year | €51,412 and more | €848 + 5.75% of the amount above €51,411 |
People with a low income can deduct more than they actually paid (verhoging). For 2026 this applies if the combined threshold income is not higher than €41,123; the percentage is 40% below AOW age and 113% from AOW age (age on 1 January). Medical and surgical treatment (genees- en heelkundige hulp) and travel costs for visiting patients do not count towards this increase.
Figures from the Belastingdienst pages for 2026, checked on 20 October 2026. Thresholds change every year.
3. Zorgaftrek 2028: what the cabinet plans
In its Belastingplan 2027 news of 15 September 2026, the Rijksoverheid says (the core of zorgaftrek 2028) that the deduction for specific healthcare costs ends in 2028. In the same document the cabinet says it is working during the coming year on “targeted compensation for the support of chronically ill people” before the deduction ends. The document names no amounts and no design. It also says the package can still change during debate in the Tweede Kamer and the Eerste Kamer.
4. Why the cabinet wants zorgaftrek 2028 to happen
The Rijksoverheid gives these reasons: the scheme is complicated, many mistakes are made, and there are many clawbacks (terugvorderingen). It adds that people with a lower income benefit little, because they often do not have to file a tax return, and that the benefit mainly goes to higher incomes. NOS reports similar arguments from the cabinet: many higher earners use the deduction without really needing it, and it is expensive, fraud-prone and error-prone, which can lead to Belastingdienst clawbacks.
5. Who would lose out under zorgaftrek 2028
NOS reports that abolishing the zorgaftrek, as planned for zorgaftrek 2028, could cost people with high healthcare costs “thousands of euros per year”. On 9 June NOS reported that the Nibud (the national budget institute) said that abolishing the deduction is one of several measures that hit people with a disability or chronic illness, together with a higher eigen risico, cuts to the IVA income provision, the end of household help under the Wmo, some medicines leaving the basic package and new own contributions. According to the Nibud, it is mainly people who use several forms of care who are hit by a stacking of measures. For parents of a disabled child and for adults who are declared unfit for work, the Nibud put the monthly loss at about €100 to €300, on top of the extra costs they already have.
NOS also reported in June that the cabinet had earmarked €350 million as compensation for people with a disability or chronic illness and had allocated it to municipalities to distribute, but that it was unclear how. The municipal association VNG said municipalities often cannot help chronically ill people because it is not their task. The NOS report of 15 October says money is reserved but that there is no plan yet for how it will be spent.
6. Where the zorgaftrek 2028 debate stands
According to NOS the cabinet is a minority cabinet and needs opposition support for the healthcare budget. Pro, JA21 and ChristenUnie want clarity about the effects on chronically ill people before they back the budget and the tax plan; PVV and SP are outright negative. The Chamber wants an investigation into a targeted alternative deduction, which the cabinet fears would make the scheme more complicated. According to NOS (15 October 2026), health minister Hermans says she will bring new proposals in November, and the Chamber debates the tax plan in early November. NOS reported earlier that the Tweede Kamer votes on the Belastingplan on 12 November.
Because the Box 3 funding fight is part of the same Belastingplan, see our guide to Box 3 tax 2028. We will update this page after the November debate.
7. Other healthcare numbers for 2027
For context, the Rijksoverheid’s Prinsjesdag pages give these 2027 figures: the mandatory eigen risico rises with inflation from €385 to €400, the average premium rises by €12.50 to €169 per month, and the maximum zorgtoeslag for a single person rises to €140 per month. NOS reports that the eigen risico is planned to rise by €15 per year. More in our guides to Dutch health insurance 2027 and zorgtoeslag 2026 and 2027.
8. What you can do now about zorgaftrek 2028
Our tips (not from the sources):
- If you have recurring healthcare costs that your insurer does not reimburse, keep receipts and a list of the costs. The Belastingdienst may ask for proof.
- Check the Belastingdienst’s yearly overview of deductible healthcare costs when you file your return, because the deduction is still possible for 2027.
- Follow the November debate: the compensation design and amounts are not known yet, so do not plan around a specific figure.
9. FAQ
Does zorgaftrek 2028 mean the deduction disappears in 2027?
No. The Rijksoverheid says it is no longer possible from 2028 and names no change for 2027. The proposal still needs approval from parliament.
What is the zorgaftrek?
A deduction in your income tax return for specific healthcare costs above a threshold, such as medication and aids that are not reimbursed.
Will chronically ill people be compensated?
The cabinet says it is working on targeted compensation, but no amount or design is published. The health minister says new proposals are coming in November.
Is zorgaftrek 2028 final?
No. It is a proposal in the Belastingplan 2027, and the package can still change in the Tweede Kamer and the Eerste Kamer.
Can I deduct costs that fall under my eigen risico?
No. Costs that fall under your mandatory or voluntary eigen risico are not deductible.
🇳🇱 Dutch Corner
| Dutch | English |
|---|---|
| De zorgaftrek | Healthcare costs deduction |
| De zorgkosten | Healthcare costs |
| Het drempelbedrag | Threshold amount |
| Het drempelinkomen | Threshold income |
| Het eigen risico | Mandatory deductible |
| De tegemoetkoming | Compensation payment |
| De chronisch zieke | Chronically ill person |
| De aangifte | Tax return |
| Het hulpmiddel | Aid, medical device |
Sources
- Rijksoverheid, 15 September 2026: Belastingplan 2027 (zorgaftrek ends in 2028, reasons, targeted compensation)
- Rijksoverheid: Prinsjesdag, Zorg (eigen risico €400, premium, zorgtoeslag 2027)
- Belastingdienst: Aftrek zorgkosten (how the deduction works)
- Belastingdienst: Drempelbedrag specifieke zorgkosten 2026 (threshold table)
- Belastingdienst: Verhoging specifieke zorgkosten (40%, 113%, income limit)
- NOS, 2 October 2026: Jetten over onduidelijkheid box 3 (Tweede Kamer vote on the Belastingplan on 12 November)
- NOS, 15 October 2026: Nog geen steun voor zorgbegroting door onzekerheid over compensatie chronisch zieken (political situation, next steps)
- NOS, 9 June 2026: Mensen met beperking of chronische ziekte vrezen hoge kosten door maatregelen kabinet (Nibud calculation, €350 million)
Switching health insurance for 2027?
Deadline 31 December. Our free checklist has every date, the €400 deductible and what else changes on 1 January. Confirm your email and the PDF is yours; we will also email you when the 2027 figures are confirmed.
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