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Can Nursing Home Expenses Be Used for Tax Deductions?

Elderly care services have become an increasingly growing need in Turkey, and many families apply to nursing homes for the care of their elderly relatives. However, nursing home expenses can be quite high, and one of the important questions that comes to mind at this point is the issue of "nursing home tax deductions". Can we indeed include these expenses in tax deductions? In this article, we will examine in detail the relationship between nursing home expenses and tax deductions within the framework of Turkish tax legislation.

Legal Basis for Nursing Home Tax Deductions

According to Central Bank of the Republic of Turkey data, the population ratio of individuals aged 65 and over continues to increase in our country in 2026. In this context, the care expenses of elderly and care-dependent individuals are becoming increasingly important. The Turkish tax system supports assistance under certain conditions regarding nursing home tax deductions.

Within the framework of the Tax Procedure Law (VUK) and the Income Tax Law, care and treatment expenses can be subject to tax deductions under certain conditions. Regulations made particularly in 2024 and 2025 have brought clearer provisions on this matter. However, these deductions depend on the nursing home's authorization to issue invoices and the nature of the service.

Under What Conditions Do Nursing Home Expenses Provide Deductions?

The expenses of nursing homes licensed by the Ministry of Health that meet certain standards are evaluated within the scope of nursing home tax deductions. However, various conditions must be met for this:

• The nursing home holding a license from the Ministry of Health
• The services provided being legally documented and presented
• Monthly or periodic invoicing being carried out
• The individual being over 65 years of age or having a chronic illness
• The choice of nursing home having the status of a "healthcare institution" rather than just a "care home"

As of 2026, according to data from the Social Services Specialists Association, there are more than 3,500 licensed nursing homes in Turkey. Individuals receiving services from these institutions can obtain tax advantages provided that the necessary documentation is completed.

Expenses That Can Be Included in Tax Deductions

As also mentioned in our nursing home selection guide, there are some additional expenses besides the monthly fees of the nursing home. The expenses that can be included in the tax deduction are:

1. Housing and accommodation expenses: The fee for staying at the nursing home
2. Care and elderly caregiver services: Services provided by professional caregivers
3. Nutrition expenses: Meal services provided by the nursing home
4. Medical control and consultation: Physician and nurse services serving in the nursing home
5. Medication and medical supply expenses: Prescription drugs and medical needs
6. Therapy and rehabilitation services: Physiotherapist and dietitian services

Limits and Restrictions of Tax Deductions

Although nursing home expenses can be included in tax deductions, there are certain limitations regarding this matter. Nursing home tax deductions are not unlimited in Turkey:

• Nursing home expenses are limited to a certain percentage of total healthcare expenditures
• Expenditures made for more than one person may be subject to different conditions
• Some expenses in private nursing homes (aesthetic care, activity fees) may not be covered under the deduction
• Agreements made with private caregivers must be carried out in a documented manner

2026 Tax Practices

According to the Ministry of Finance's 2026 tax calendar updates, for nursing home expenses to be included in tax deductions,