Tax deductible weekend expenses for disabled persons

For the levy of income tax in the Netherlands, the deduction of weekend expenses for disabled persons relates to the costs of extra care for seriously handicapped children, brothers, sisters, or people placed under legal mentorship of the taxpayer.

Specific conditions must be met with regard to the nature and level of the handicap. The law provides for the following deductions for weekend expenses for disabled persons in 2023:

• € 12 per each day of care; and
• 0.21 cent per kilometer for transport of the disabled person by car of the taxpayer between the place of normal residence of the disabled person and the place of normal residence of the taxpayer. Travel days are considered days of stay with the taxpayer.

In case both the taxpayer and his/her fiscal partner incur weekend expenses for disabled persons the aforementioned amounts must be split in half.