Are study costs still deductible in the Netherlands?
No, study costs stopped being tax deductible from 2022 onward¹. The Belastingdienst removed this deduction for everyone with a course, training or study programme that year or later.
However, three situations still allow a deduction. You run a business and studied to keep your existing skills sharp². You held an old prestatiebeurs (a student performance grant) from before 1 July 2015¹ that never converted into a gift. Or you paid study costs in 2021: that year still has an open window. Liam is in one of them. He moved to the Netherlands in 2021. That year he paid €4,800 for an evening course, just before the rules changed. He did not claim the deduction, certain it was gone for good. Now he wonders whether he still can. This page covers your own study costs, not what you pay for your children.
In short
No deduction since 2022. Study costs, courses and training are no longer deductible for private individuals.
2021 still counts. Study costs from 2021 stay deductible if you claim them by 31 December 2026.
Entrepreneurs keep an exception. Study costs that maintain your existing business skills remain deductible as a business cost.
A prestatiebeurs from before 1 July 2015¹ stays deductible. The grant counts only if it never converted into a gift. You deduct it in the tax year your diploma deadline ran out.
STAP ended, no direct replacement. The STAP-budget stopped on 1 January 2024. No personal budget for individuals has replaced it.
Which three situations still qualify?
Three situations survive the 2022 abolition. The table below sets them out, with the condition that matters for each.
| Situation | Still deductible? | What to know |
|---|---|---|
| Study costs from 2021 | Yes, until the window shuts | Ask the Belastingdienst to amend your 2021 assessment by 31 December 2026³. The 2021 conditions still apply. |
| Entrepreneurs maintaining existing skills | Yes, as a business cost | Only if the course keeps current know-how sharp, not a new profession |
| A prestatiebeurs from before 1 July 2015 | Yes, in the year your diploma deadline ran out | Only if it never converted into a gift. You deduct it in the year your diploma deadline ran out. |
What counts as maintaining your skills, or an old prestatiebeurs?
Your course counts only if it keeps your existing business know-how sharp. A course toward a brand new profession does not qualify, even if it clearly helps your business.
The old prestatiebeurs exception works differently. Say you received your grant before 1 July 2015¹. Your grant became a gift once you finished your diploma on time. If it never converted into a gift, you can still deduct those costs today. That happens when you missed the diploma deadline. You deduct those costs in the tax year your diploma deadline ran out¹. DUO, the Dutch student finance agency, tracks your diploma deadline. Once it passes, DUO reports the amount to the Belastingdienst. Already filed that year without them? Ask for an amendment within five years³.
How does Liam claim his 2021 course now?
Liam requests an official amendment for his 2021 course. His €4,800 course falls inside the open window for 2021.
The mechanism has a name: a "verzoek om ambtshalve vermindering," an official amendment request. Liam submits it through Mijn Belastingdienst, alongside his 2021 tax details. He needs proof of what he paid: an invoice or a payment confirmation showing the amount and the year.
The Belastingdienst then reviews the request and adjusts his 2021 assessment. Liam gets a refund based on the deduction, not a brand new tax return. One condition: you paid the course after you became a Dutch resident. Liam paid after his move, so he meets it. A course paid before the move does not count. The 2021 rules also required a course for your current or future profession. You could not be entitled to studiefinanciering (student finance). Under the old rules you deduct only the amount above €250, capped at €15,000¹. After the threshold, €4,550 of his €4,800 stays deductible. Our tax return guide explains how a Dutch assessment works. Your refund equals the deduction times your 2021 tax rate.
“Most people stop looking the moment they hear study costs are gone. For a 2021 course, that one check is still worth making.”
What replaced the STAP-budget?
Nothing directly replaced the STAP-budget for individuals. The scheme was one more relic of an older system, like the prestatiebeurs above.
The STAP-budget let individuals apply for training funding directly. The scheme closed for good on 1 January 2024, after a last application round on 15 November 2023⁵.
Part of the leftover STAP budget moved into the SLIM-regeling, a scheme for employers and SMEs⁶.
What should you do next?
Liam's answer turned out simple: check the year, then request the correction. Your own situation might take one more step.
Start with the dates. Do you have study costs from 2021 that you never claimed? Did you arrive in 2021? Check that you actually filed a 2021 return. No return filed yet? File it by 31 December 2026. Check next whether you run a business. Or did you hold a prestatiebeurs from before 1 July 2015? Any one of those can keep a deduction alive, if you meet its conditions.
If none of the three apply, the deduction stays gone. Waiting will not change that. What can still help is asking whether your employer offers training funding through the SLIM-regeling instead.
Other costs you may deduct are on our overview of tax deductions in the Netherlands.
¹ belastingdienst.nl, Zijn mijn studiekosten aftrekbaar? · Accessed
² belastingdienst.nl, Studiekosten voor ondernemers · Accessed
³ belastingdienst.nl, Verzoek om vermindering van aanslag inkomstenbelasting · Accessed
⁴ belastingdienst.nl, Hoeveel jaar terug kan ik nog aangifte inkomstenbelasting doen? · Accessed
⁵ rijksoverheid.nl, STAP-budget voor het laatst open · Accessed
⁶ uitvoeringvanbeleidszw.nl (SZW), SLIM mkb 2025-2029 · Accessed
⁷ uwv.nl, STAP-budget voor scholing en ontwikkeling · Accessed
Common questions about study costs and tax
Can I still deduct study costs from 2021?
Yes, if the Belastingdienst receives your request by 31 December 2026. File a request for an official amendment through Mijn Belastingdienst. You need DigiD to sign in to Mijn Belastingdienst. No 2021 return filed yet? File that return instead by 31 December 2026.
What if I'm self-employed?
Your study costs stay deductible as a business cost if they maintain your existing skills. Costs toward a brand new profession do not qualify. Costs from 2021 follow the 2021 rules, even if you are self-employed.
Is the STAP-budget still available?
No, the STAP-budget closed for good on 1 January 2024. It offered up to €1,000 a year through the UWV, the Dutch employee insurance agency⁷. The last application round ran on 15 November 2023⁵.
What replaced the STAP-budget for individuals?
Nothing directly. Part of the leftover budget moved into the SLIM-regeling, but that scheme supports employers, not individuals.
Can I deduct my children's study costs?
No, the study-cost deduction only ever covered your own education, never your children's.
What proof do I need for an old study cost?
Keep the invoice or payment confirmation showing the amount and the year. The Belastingdienst needs both to process your correction. The payment date must fall in a period you lived in the Netherlands.
What were the rules before 2022?
Until 2021 you could deduct study costs above a €250 threshold, up to €15,000 a year. The course had to serve your current or future profession, and you could not be entitled to student finance (studiefinanciering). Those old rules still govern any 2021 claim you file today. The €250 threshold and the €15,000 cap come from belastingdienst.nl¹.