OBJECTIVES: Decision analytic models relate health outcomes in a specific health state with the costs arisen in this health state. In most of the decision analytic models we will find the option that people will die either due to a specific disease or due to other unspecified causes. Treatment costs in the last two years before dying are exceptionally high. Applying the health state costs to a patient who is dying will underestimate the true costs. Additional costs should be applied to correct for this potential bias. This will present a methodological and pragmatical approach to estimate costs due to dying of a disease specific cause and unspecified causes. METHODS: Age-specific and non age-specific costs were calculated. Dying of unspecified causes revealed to the most common causes for dying reflecting a background mortality. To assess the disease specific costs of dying - in our case for hepatitis C virus associated diseases; relevant causes of dying have been identified. Principle of all cost calculations was the combination of length of terminal hospital stay multiplied by per diem costs. RESULTS: Over the age of 15 years costs of dying are similar for disease-specific causes and unspecified causes with a range between €2.133 and €3.701. In the age group between 0 and 4 years costs for unspecified causes are about €7.645, in the age group between 5 and 14 years costs are €8.011. Hepatitis C Virus associated costs for both age groups are €19.987, respectively €13.018. CONCLUSIONS: The described pragmatical approach just considers additional costs in consequence of the last inpatient treatment before death. Therefore costs are still underestimated. Main advantage of the described approach will be the applicability to different decision analytic models.