Deducting nursing care costs from your income tax is possible if you look after a relative who needs care yourself or pay for that care. Which expenses the tax office accepts depends mainly on whether they arise for household-related services, whether you provide the care in person, and what care level (Pflegegrad) the person receives. German income tax law (Einkommensteuergesetz, EStG) offers three routes, which are explained here one after another.
Short answer: Nursing care costs can be claimed under § 35a EStG when household-related care and support services arise. Your tax is reduced on application by 20 percent of the expenses, up to 4,000 euros. Alternatively, a flat nursing allowance of 600 to 1,800 euros per year, depending on the care level, may apply (§ 33b para. 6 EStG). Last updated: November 2026.
The most important points at a glance
- Household-related care and support services: your tax is reduced on application by 20 percent of the expenses, up to 4,000 euros (§ 35a para. 2 EStG).
- Nursing allowance (Pflege-Pauschbetrag): if you care for someone in person and receive no income for it, you get 600, 1,100 or 1,800 euros per year depending on the care level (§ 33b para. 6 EStG).
- Extraordinary burdens: under § 33 EStG, the tax office deducts a reasonable burden (zumutbare Belastung) that ranges from 1 to 7 percent of the total income, depending on income and family situation.
- The flat allowance replaces the tax relief under § 33 for the care of the same person.
- Care home costs are not deductible as a flat amount. Whether and how much is recognised depends on the individual case.
Which care costs fall under the tax relief in § 35a EStG?
For expenses arising from household-related activities and care and support services, § 35a EStG provides a tax reduction. Under paragraph 2, your tax is reduced on application by 20 percent of the expenses, up to 4,000 euros. The provision also covers care and support services, insofar as they contain household-related components. What matters is which service was provided and whether it takes place in the household.
The reduction is granted only on application. If you want to claim these expenses, you state them in your income tax return and keep the receipts. For an overview of which benefits belong to which care level, see our guide to care levels 1 to 5 and their benefits (in German).
Craftsman services are a separate category and are not part of the care rules. For them, § 35a para. 3 EStG provides a reduction of 20 percent of the expenses, up to 1,200 euros. According to the law, the reduction does not apply to publicly subsidised measures for which interest-reduced loans or tax-free grants are used.
How high is the nursing allowance under § 33b EStG?
The nursing allowance (Pflege-Pauschbetrag) is a flat alternative to itemised receipts. It requires that the caring person receives no income for the care in the calendar year. The care must be provided in person, either in the home of the caring person or in the home of the person cared for. You must also state the tax identification number (Identifikationsnummer) of the person cared for in your tax return.
| Care level or helplessness | Allowance per year |
|---|---|
| Care level 2 | 600 euros |
| Care level 3 | 1,100 euros |
| Care level 4 or 5 | 1,800 euros |
| Helpless within the meaning of § 33b para. 3 sentence 4 EStG | 1,800 euros (cannot be combined with care levels 2 and 3) |
Source: § 33b para. 6 EStG, statute retrieved in November 2026. The amounts refer to the care levels of the statutory long-term care insurance. For how care levels are assigned, see our guide on applying for a care level (in German).
Example (assumption): your mother is classed as care level 3, you care for her in person in your flat and receive no payment for it. The allowance is then 1,100 euros. If several people share the care, the amount is divided according to the number of caring persons.
When do the extraordinary burdens under § 33 EStG apply?
Extraordinary burdens are expenses that arise inevitably and are larger than those of the large majority of comparable taxpayers. The tax office deducts a reasonable burden from them. The percentage depends on the total amount of income, on marital status and on the number of children. The table below shows the rates under § 33 para. 3 EStG.
| Family situation | Up to 15,340 euros | Over 15,340 up to 51,130 euros | Over 51,130 euros |
|---|---|---|---|
| No children, basic table | 5 percent | 6 percent | 7 percent |
| No children, splitting | 4 percent | 5 percent | 6 percent |
| One or two children | 2 percent | 3 percent | 4 percent |
| Three or more children | 1 percent | 1 percent | 2 percent |
Source: § 33 para. 3 EStG, statute retrieved in November 2026. Because only the amount above the reasonable burden is deducted, the benefit is often small for modest care costs. Whether the expenses arise inevitably and whether they are appropriate in amount is checked by the tax office case by case.
Are care home costs deductible?
Care home costs are a frequent point of dispute because they are often very high. Whether they can be deducted as household-related expenses under § 35a EStG or as an extraordinary burden under § 33 EStG depends on the individual case. There is no flat answer, and the statute alone does not give a reliable answer.
If you want to claim larger amounts, present the care home invoice and the care level notice and ask the responsible tax office or a tax adviser in advance. The guide on parental maintenance for a care home place (in German) explains what children actually have to pay.
Frequently asked questions
Can I use the nursing allowance and itemised receipts at the same time?
No, not for the same care. The nursing allowance replaces the tax relief under § 33 for the care of the same person. Comparing both options in your income tax return shows which one is more favourable before you decide.
What happens if the caring person receives income for the care?
Then the allowance no longer applies, because the condition of receiving no income in the calendar year is not met. The law makes one exception: care allowance (Pflegegeld) that parents receive for their disabled child does not count as income.
Does the person I care for have to live in Germany?
No, a home in a Member State of the European Union or in a state of the European Economic Area is sufficient. The care must take place in the home of the caring person or of the person cared for. The allowance does not apply to homes outside that area.
Which records should I keep?
Keep invoices, payment records and the notice on the care level. For the allowance you need the tax identification number of the person cared for. For itemised receipts, the tax office may request further documents. The responsible tax office decides which records are required in detail.
Who helps with a complicated case?
For questions about a specific tax return, the responsible tax office, a tax assistance association (Lohnsteuerhilfeverein) or a tax adviser can help. For questions about the care benefits themselves, the care insurance fund is the right contact. Students who prepare their general tax return will find the basics in the guide tax return for students (in German).
What to do now
- Check whether the care is provided in person in a home in the EU or the EEA and whether you receive any income for it.
- Get the tax identification number of the person cared for and the current notice on the care level.
- Collect invoices and payment records for household-related services and for care home costs.
- Compare the nursing allowance with itemised receipts before you complete the tax return.
- Declare the amounts on time and clarify open points with the responsible tax office.
Related articles
- Care reform 2027: what is settled and what is still in progress
- Care levels 1 to 5: which benefits belong to which level
- Applying for a care level: procedure, deadlines and assessment
- Parental maintenance for a care home place
- Tax return for students: how to get your money back (in German)
Sources: § 35a EStG, gesetze-im-internet.de (status: retrieved November 2026); § 33b EStG, gesetze-im-internet.de (status: retrieved November 2026); § 33 EStG, gesetze-im-internet.de (status: retrieved November 2026).
Last updated: November 2026. This guide is general information, not individual advice.
