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Study costs until 2021 are still deductible
Did you incur study costs? Important to know that study costs incurred in 2022 or later are no longer deductible in the Netherlands. As an alternative, the STAP budget has been introduced. However, study costs that incurred in 2021 or earlier are deductible until 2026 if you meet the conditions. The study costs must be deducted in the tax return for the year in which the costs were incurred. On this page, we will explain which requirements you should fulfill to qualify for tax-deductible study costs.
Help with your tax return!
Have you incurred study costs in recent years but did not deduct these from your income? You can adjust your tax return up to 5 years ago. We are happy to help! Fill in the contact form or call us at +31 (0) 20-2170120 to discuss the possibilities.
Study costs deductible 2025
In 2025, study costs are generally not tax-deductible for private individuals such as job seekers or employees. The deduction for study costs was abolished in income tax as of 2022. However, there are exceptions for entrepreneurs and self-employed persons if study expenses are directly related to improving knowledge and skills for your profession. Think, for example, of a marketing training or a job-specific course. It is also important to know that the STAP budget was abolished as of 2024. In addition, private individuals are no longer allowed to deduct study costs. Employers can still reimburse study costs tax-free if certain conditions are met. The table below provides a clear overview and summary of which study expenses are and are not tax deductible in 2025.
| SItuation | Deductable in 2025? | Toelichting |
| Employee | No | No longer deductible since 2022 |
| Entrepreneur/ self-employed | Yes, as business expenses | Training or course must be aimed at current profession and task |
| Study cost for a new profession | No | Costs are private |
| STAP budget | No | Abolished since 2024 |
| Maximum deduction | Up to €15,000 per year | Minimum threshold of €250 |
Conditions tax-deductible study costs
If you want to declare the incurred costs in your annual income statement, you have to meet several requirements:
- you are not entitled to a study grant;
- the education is needed for your current or future job and is a learning path (leertraject);
- you incurred the study costs in or before 2021.
What costs are deductible?
Only the necessary study costs are deductible. You can think of tuition fees or examination fees and educational tools which are necessary for your studies. Examples of necessary education tools are books, software, protective clothes, etc.
What costs are not deductible?
- Costs of a laptop, tablet, or printer;
- interest on your student loan;
- travel costs;
- study costs of your children.
What amount is deductible?
- First, add the qualifying study costs;
- Then, subtract the threshold of 250 euros;
- Do you receive compensation from your employer for your study costs? Deduct this compensation from the amount determined at point 2.
The remaining amount is deductible when you file your annual tax return. The study costs are deductible in the year you made them.
The maximum deductible amount is €15.000. There is an exception for people younger than 30 years who are in their standard study period. In this case, there is no maximum deductible amount.
We are happy to help you!
TaxSavers is happy to help you get the most out of the deductible items with your annual tax return or provisional assessment. A provisional assessment ensures that you receive a monthly refund from the tax authorities.
Do you have questions regarding deductible study costs or other tax-related matters? Fill in our contact form or give us a call at +31 (0)20 – 2170120.
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