The checklist

Mortgage interest

For your main home, on a mortgage repaid at least annuity-style within 30 years; deduction rate capped at the second bracket. See mortgages.

Specific healthcare costs

Costs not covered by insurance, such as some aids, diets on prescription and extra travel for hospital visits, above an income-based threshold.

Gifts

Gifts to registered charities (ANBI) above 1% of your income (minimum €60), up to 10%. Periodic gifts by agreement are fully deductible.

Partner alimony

Partner alimony is deductible (child alimony is not).

Annuity premiums

Premiums for an annuity (lijfrente) within your jaarruimte.

Monument costs

No longer deductible since 2019; replaced by a subsidy.

Deductions that no longer exist

Study costs: Abolished from 2022.
Ordinary healthcare costs like GP visits: Not deductible: they are covered by insurance or below the threshold.
Commuting costs: Not deductible for employees; your employer can pay a tax-free allowance instead.

1
Collect receipts during the year
You must be able to show the costs if asked.
2
Enter them in your return
Most are entered under "aftrekposten".
3
Split with your fiscal partner
Partners can put shared deductions with whoever saves most.

Missed one in an earlier year? You can still correct a return up to five years back. See common tax return mistakes.