Medical Expenses Calculator
How much of your medical costs is tax-deductible? Enter income, marital status and children to get the reasonable burden (§ 33 EStG) and the deductible amount.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
What medical costs can I deduct from taxes?
Deductible medical costs include copayments, glasses, dental work, prescriptions, travel to treatments, and medical aids not covered by insurance. They must exceed the reasonable burden threshold.
How do I claim medical expenses on my tax return?
Enter all medical expenses in your tax return under extraordinary expenses. Keep all receipts and prescriptions. Only the amount exceeding your individual reasonable burden is tax-deductible.
Why does the calculator work out the reasonable burden in stages?
Since the Federal Fiscal Court (BFH) ruling of 19 January 2017 (VI R 75/14), each percentage under § 33(3) EStG applies only to the part of income that falls into the respective band – and that is how the calculator works. Example: single, no children, total income (Gesamtbetrag der Einkünfte) of €40,000: 5% of €15,340 (€767.00) plus 6% of €24,660 (€1,479.60) gives a reasonable burden of €2,246.60 instead of €2,400 at a flat 6%. Of €3,000 in medical costs, €753.40 are therefore deductible. What counts is the total income shown in your tax assessment, not your gross salary.
Guide
What is the Medical Expenses Calculator?
The medical expense calculator determines which illness-related costs you can deduct as extraordinary expenses on your tax return.
How does the Medical Expenses Calculator work?
Enter your medical costs (doctor fees, medication, glasses, dental prosthetics, etc.), your total income (Gesamtbetrag der Einkünfte), marital status and number of children. The calculator deducts the reasonable burden under § 33(3) EStG band by band and shows the tax-deductible amount. How much tax this saves depends on your personal marginal tax rate (see step 6 of the guide).
Key Data and Facts
Deductible: co-payments, glasses, dental prosthetics, unreimbursed medical costs. Reasonable own burden: 1-7% of income. A public health officer certificate is required for some costs.
Step-by-Step Guide
How to calculate the tax-deductible portion of your medical expenses step by step: 1. Compile your medical expenses: co-payments for medication, doctor's costs (self-payer), the patient's share for dentures, glasses, contact lenses, co-payment for hearing aids, travel costs to the doctor (0.30 EUR/km), and naturopath fees. 2. Deduct reimbursements: amounts reimbursed by the health insurance fund or supplementary insurance. 3. Determine your total income (Gesamtbetrag der Einkünfte): it is shown in your tax assessment and is not your gross salary (for employees: gross wages minus income-related expenses, less any old-age relief amount); in a joint assessment the income of both spouses counts. 4. Calculate the reasonable personal burden: it depends on income, marital status and the number of children, and each rate applies only to the part of income within its band (up to 15,340 EUR / 15,340–51,130 EUR / over 51,130 EUR): single without children 5 / 6 / 7 %, jointly assessed without children 4 / 5 / 6 %, with 1 or 2 children 2 / 3 / 4 %, with 3 or more children 1 / 1 / 2 %. 5. Deductible: medical expenses minus the reasonable personal burden. 6. Estimate the tax saving: deductible costs x your personal marginal tax rate.
Calculation Example
Married couple, 2 children, income 60,000 EUR. Medical expenses: 3,500 EUR. Reasonable burden: 2 % of 15,340 + 3 % of 35,790 + 4 % of 8,870 = 306.80 + 1,073.70 + 354.80 = 1,735.30 EUR. Deductible: 3,500 − 1,735.30 = 1,764.70 EUR.
Sources
Official sources
Calculations are based on applicable German laws and official data:
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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