Checklist of deductible expenses - 2025 Income Tax Return

Which expenses might you be able to deduct?

When preparing your 2025 income tax return, it is important to check whether you are entitled to certain tax deductions.

In addition to the well-known mortgage interest relief, annuities and spousal maintenance payments, there are numerous other deductions that are not always considered.

In this article, we explain the most common, often overlooked deductions and provide a practical checklist to help you with your 2025 income tax return.


Healthcare costs

Healthcare costs not covered by health insurance are often deductible. These include costs for:

• Dentist

• Braces, bridges or crowns (on implants)

• Physiotherapy

• (Travel) vaccinations

• Prescription medicines

Transport costs for medical care are also deductible. Examples include appointments with your GP, at the hospital or at the pharmacy. You may deduct EUR 0.23 per kilometer driven. Costs for public transport or a taxi are fully deductible.

Please note:
An income-related threshold applies. If you have a tax partner, your joint income is taken into account. The higher the income, the higher the threshold. As a result, claiming healthcare costs may not lead to a tax benefit.


Donations

Have you made a donation to a charity? If so, this donation may be tax-deductible, provided the charity is an ANBI (public benefit organisation). Check here whether the charity is an ANBI.

Please note: 
Here too, there is an income-dependent threshold and a maximum limit. Cash donations are not tax-deductible.


Travel allowance for public transport

Are you in paid employment and do you travel to work by public transport, without these costs being fully reimbursed? If so, you may be entitled to the travel allowance.

Conditions include:

• The one-way journey is more than 10 kilometers

• You can provide evidence of your travel, for example with a travel statement

Please note: 
If you use a public transport chip card, travel data is usually only retained for 18 months. So make sure you download a statement in good time.


Checklist of deductible items

Bear the following items in mind when gathering your data:

• Mortgage interest

• Financing costs for your own home

• Spousal maintenance paid

• Costs of obtaining or maintaining spousal maintenance

• Healthcare costs

• Donations

• Public transport travel costs (commuting)

• Annuity premiums

Please note: 
The list above contains the most common tax deductions we encounter in practice, but is not exhaustive.


In conclusion

Applying tax deductions correctly can make a significant difference to the outcome of your tax return. At the same time, specific conditions and thresholds often apply.

Does Exterus handle your tax return and are you unsure whether certain costs are deductible, or do you want to be sure you haven’t missed anything? Then please provide the supporting documents and information. We will then assess whether the deduction is eligible.