Braces: Health Insurance Coverage and Tax Deductibility in 2025
Many children need braces during their development. Many children require braces at some point during their development to correct dental or jaw misalignments. At the same time, more and more adults are interested in discreet tooth correction with invisible braces (aligner therapy).
A common question in our practice is: When does health insurance cover orthodontic treatment with braces, and which dental expenses can be claimed for tax purposes?
The most important facts at a glance: In Austria, most statutory health insurance providers offer cost reimbursements for severe dental or jaw misalignments (IOTN 4 or 5).
For example, under certain conditions, the ÖGK covers the full cost for children and adolescents under 18 as part of the so-called Free Braces Program (Gratis-Zahnspange).
For milder misalignments or aesthetic treatments (e.g. aligner therapy), these are private services that are not covered by health insurance — but can be deducted for tax purposes as extraordinary medical expenses.
In our Linz practice, we not only offer the Free Braces Program as part of our orthodontic insurance contract but also all other modern orthodontic solutions, such as aligner therapy with transparent trays.
We will be happy to advise you personally on which treatment is most suitable for you or your child.
Please note:
Our Vienna practice on Mariahilferstraße is a private clinic for dental and orthodontic services. The Free Braces Program is not available at this location.
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Free Braces for Children and Adolescents in Linz
In our Linz practice, we offer the Free Braces Program (Gratis-Zahnspange) as part of the orthodontic insurance contract for children and adolescents.
This service is fully covered by Austrian health insurance funds, provided certain medical requirements are met.
Eligibility requirements for the Free Braces Program in Linz
The Free Braces Program is available for children and adolescents
up to their 18th birthday, and
in cases of severe dental or jaw misalignments (classified as IOTN 4 or 5 – Index of Orthodontic Treatment Need).
Milder misalignments (IOTN 1–3) are not covered by this regulation.
In these cases, we offer private orthodontic treatments — for example, with aesthetic brackets or invisible braces (aligner therapy).
For certain misalignments, a cost contribution may be requested from the insurance fund.
Detailed information about the Free Braces Program can be found on the websites of the respective insurance providers:
Please note: The Free Braces Program is offered exclusively in our Linz practice!
In Vienna, this insurance-covered service is not available.
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Aligner Therapy: Partial Cost Reimbursement Possible
Aligner therapy is a modern and nearly invisible method of tooth correction.
It is suitable for both adolescents (after completion of jaw growth) and adults who prefer an aesthetic, everyday-friendly alternative to traditional braces.
Aligners (transparent dental trays) are considered private, aesthetically oriented treatments.
In some cases, if there is proven medical necessity and a severe dental or jaw misalignment, a subsidy may be requested.
However, this must be individually reviewed and approved by your health insurance provider before the start of treatment.
But: Tax Deductibility Remains Possible
Even if your health insurance does not cover the costs, aligner treatments can still be claimed for tax purposes as extraordinary medical expenses (§ 34 EStG) — provided that they are medically necessary.
To determine whether partial reimbursement through your private supplementary insurance or annual tax return (employee tax assessment) is possible, please contact your health insurance provider, private insurer, or tax advisor directly.
Are Braces Tax-Deductible?
In Austria, it is possible to claim the cost of braces as extraordinary medical expenses for tax purposes.
Although this does not fully cover all expenses, at least a portion of the costs can usually be recovered.
Other Tax-Deductible Dental Treatments in Austria
You can also claim the following dental expenses for tax purposes:
Dental treatments, e.g.
Fillings, root canal treatments, periodontal treatments
Tooth extractions, surgical procedures, X-rays
Dental prosthetics, e.g.
Crowns, bridges, dentures, implants
Orthodontic treatments, e.g.
Fixed braces
Removable braces
Aligner therapy (invisible trays)
Dental laboratory costs, e.g.
Impressions, tray fabrication, etc.
Medically necessary additional services provided by the dentist (e.g. digital diagnostics, implant planning, sedation, anesthesia)
Not deductible: purely aesthetic treatments without medical indication — such as tooth bleaching or tooth jewelry.
Requirements for Extraordinary Medical Expenses
The treatment must be medically necessary (cosmetic procedures are excluded).
The health insurance fund must not cover the costs, or only partially.
A deductible applies depending on income, marital status, and number of children. Only the amount exceeding this deductible is tax-deductible.
Tip: Keep all receipts!
Please keep all invoices and payment confirmations.
Upon request, we are happy to issue a certificate confirming the medical necessity of your treatment or your child’s treatment.
Up-to-date information about extraordinary medical expenses and deductible thresholds can be found on the official website of the Federal Ministry of Finance (BMF).