Das Wichtigste in Kürze
- Dental implants are tax-deductible in Austria as extraordinary expenses under § 34 EStG.
- Only the amount exceeding the income-dependent deductible (6–12% of annual income) reduces your tax.
- Enter in the employee tax assessment: supplementary form L1ab, reference number 730 — or online via FinanzOnline.
- Keep all invoices and payment receipts for 7 years — submit only on request from the tax office.
- Tip: Bundle multiple treatments in one calendar year to more reliably exceed the deductible.
- Retrospective claims possible up to 5 years — assessments from 2021 can still be filed in 2026.
A dental implant in Vienna costs between €2,000 and €4,500 — and the Austrian Health Insurance (ÖGK) generally covers none of it. What many patients do not know: Austrian tax law offers a legal way to recover part of these costs — through extraordinary expenses under § 34 EStG. This article explains how this works specifically in Austria — not in Germany.
Austria ≠ Germany
Austrian and German tax law differ significantly. Many online guides refer to German income tax rules — these do not apply in Austria. This article refers exclusively to the Austrian Income Tax Act (§ 34 EStG AT) and the Austrian employee tax assessment.
What Are Extraordinary Expenses in Austria?
Extraordinary expenses (§ 34 EStG) must meet three conditions:
Extraordinary
The expenses must be higher than those incurred by the majority of taxpayers with comparable income. Dental implants meet this criterion, as they far exceed normal dental costs.
Unavoidable
The costs must arise from factual, legal, or moral necessity. For a missing tooth causing functional impairment, unavoidability is established — purely aesthetic measures without medical indication are not.
Impairing economic capacity
The expenses must exceed the income-dependent deductible. Only the amount above this deductible reduces your tax burden.
The Deductible: What You Must Bear Yourself
The deductible is the amount you must bear yourself — only costs above this amount reduce your tax. It depends on your annual income and family status (Source: BMF.gv.at, as of 1 January 2026):
| Annual Income | Deductible | Example: Deductible on €3,000 implant |
|---|---|---|
| up to €7,300 | 6% | €438 → €2,562 deductible |
| €7,301 – €14,600 | 8% | e.g. at €12,000: €960 → €2,040 deductible |
| €14,601 – €36,400 | 10% | e.g. at €25,000: €2,500 → €500 deductible |
| over €36,400 | 12% | e.g. at €45,000: €5,400 → implant not deductible |
Tax Tip: Bundle Treatments
The tax office calculates the deductible per calendar year. If you are planning multiple treatments (your own and those of children), pay for all of them in the same calendar year. This increases your total costs above the deductible threshold — and only then do the costs reduce your tax.
Step by Step: How to File
Calculate net amount
Add all dentist invoices for implants. Deduct all reimbursements (ÖGK, supplementary insurance). Result = claimable costs.
Calculate deductible
Your annual income (assessment base) × deductible percentage (6–12%). Only the amount above this deductible is tax-effective.
Submit employee tax assessment
Online via FinanzOnline (finanz.at) or with paper form L1 + supplement L1ab at the tax office. Enter medical costs in L1ab, reference number 730.
Keep receipts
Keep invoices and payment receipts for 7 years — do not submit them, only present on request.
Note the deadline
Employee tax assessment can be submitted up to 5 years retrospectively. For 2021, the deadline is end of 2026.
Conclusion: Is It Worth It?
Whether the tax deduction is worthwhile depends strongly on income. At an annual income below €30,000 and implant costs above €2,500, the tax saving is real and tangible. At higher incomes, the deductible often exceeds the implant costs — then only a residual amount has an effect. In any case: collect receipts, file the assessment, and if in doubt ask the Arbeiterkammer Wien for free advice. The Institute recommends consulting an Austrian tax adviser for complex situations.
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Hinweis: Diese Inhalte dienen ausschließlich der allgemeinen Information und ersetzen keine individuelle zahnärztliche Beratung. Das Institut für Implantologie und digitale Zahnmedizin Wien ist eine gemeinnützige, unabhängige Wissenschaftsplattform — kein Behandlungsbetrieb. Alle Angaben entsprechen dem aktuellen Stand der wissenschaftlichen Literatur; individuelle Behandlungsentscheidungen müssen stets mit einem approbierten Zahnarzt oder Facharzt getroffen werden.