# Dutch Tax Administration healthcare cost deduction guidance > Live situation record from CLSTR: https://clstr.news/situations/dutch-tax-administration-healthcare-cost-deduction-guidance > Updated: 2026-10-05T04:45:00.000Z. Sources: 7. Developments: 2. The Dutch Tax Administration (Belastingdienst) is advising individuals with significant out-of-pocket healthcare expenses to utilize provisional tax assessments. This method allows taxpayers to receive monthly refunds or offsets instead of waiting for annual returns. Deductible expenses may include specific costs such as physiotherapy, orthodontic treatments, or dietary expenses, provided they meet certain thresholds. However, the administration clarified that costs already covered by health insurers or the mandatory deductible (eigen risico) are not eligible for deduction. To assist with accuracy and prevent common filing errors, the Belastingdienst has introduced a new checklist. This tool helps citizens identify deductible costs and the necessary documentation required, such as invoices, doctor’s prescriptions, and travel expenses to medical appointments. Taxpayers are encouraged to maintain thorough records and obtain annual overviews from their health insurance providers to ensure correct reporting. ## Timeline ### 2026-10-05: Netherlands Tax Administration advises on healthcare cost deductions The Dutch Tax Administration suggests using provisional assessments and a new checklist to claim deductible healthcare costs and receive monthly tax refunds. 4 sources. https://clstr.news/cluster/netherlands-tax-administration-advises-on-healthcare-cost-deductions ### 2026-10-02: Belastingdienst advises monthly tax refunds for healthcare costs The Dutch Tax Administration suggests using provisional assessments to receive monthly refunds for deductible healthcare costs, such as physiotherapy or specific dietary expenses. 3 sources. https://clstr.news/cluster/belastingdienst-advises-monthly-tax-refunds-for-healthcare-costs --- Cite as: Dutch Tax Administration healthcare cost deduction guidance. CLSTR, https://clstr.news/situations/dutch-tax-administration-healthcare-cost-deduction-guidance