DT
Beginner7 min read2026-02-23

Study Costs Deduction

Information on deducting study and education costs from your Dutch taxes, including eligibility criteria and transitional rules.

Key Takeaways

  • The tax deduction for study costs (scholingsaftrek) was abolished on January 1, 2022.
  • It was replaced by the STAP budget (Stimulering Arbeidsmarktpositie), a government subsidy of up to €1,000 per year.
  • However, the STAP budget was also discontinued as of January 1, 2024.
  • Currently, there is no general tax deduction or subsidy for education costs in the Netherlands.
  • Transitional rules may still apply if you started a study before 2022 and claimed the deduction in previous years. Check the Belastingdienst website for your specific situation.

History: The Scholingsaftrek (Until 2021)

Before 2022, the Netherlands had a tax deduction for education costs called the scholingsaftrek (education deduction). Here is how it worked:

How It Worked

  • You could deduct study costs that exceeded a threshold of €250
  • The maximum deduction was €15,000 per year
  • Qualifying costs included: tuition fees, exam fees, required books, and mandatory course materials
  • The deduction applied to education aimed at earning income (employment or self-employment)
  • Hobby courses and personal development without a professional purpose did not qualify

What Qualified

EligibleNot Eligible
Tuition feesTravel costs to school
Exam feesComputer or laptop costs
Required textbooksLiving expenses while studying
Mandatory course materialsStudent housing costs
Registration feesVoluntary courses unrelated to work

Why It Was Abolished

The government considered the scholingsaftrek ineffective because:

  1. It primarily benefited higher earners (who save more per euro of deduction due to higher tax rates)
  2. It did not reach the people who needed training most — lower-income workers with outdated skills
  3. Administration was complex for taxpayers and the Belastingdienst

The STAP Budget (2022–2023)

The STAP budget (Stimulering Arbeidsmarktpositie) replaced the scholingsaftrek. Instead of a tax deduction, it was a direct subsidy.

How It Worked

  • Every working person (employed or unemployed, aged 18+) could apply for up to €1,000 per year
  • The subsidy was paid directly to the training provider, not to you
  • You had to choose a course from an approved list (STAP scholingsregister)
  • Applications opened several times per year in funding rounds — first come, first served
  • The budget was enormously popular and typically exhausted within minutes of each round opening

Why It Was Discontinued

The STAP budget was discontinued after 2023 due to:

  1. Fraud and misuse — Some training providers offered low-quality or non-existent courses
  2. Ineffective targeting — The subsidy was too easy to use for hobby courses rather than genuine career development
  3. Budget overruns — Demand far exceeded the available budget
  4. The government concluded it did not effectively improve labor market participation

Current Situation (2026)

As of 2026, there is no general tax deduction or government subsidy for education costs for individuals. This means:

  • You cannot deduct tuition fees, course costs, or textbooks on your tax return
  • There is no centralized subsidy program for individuals

Exceptions and Alternatives

While the general deduction is gone, there are still some ways to get financial support for education:

1. Employer-Funded Training

Many employers pay for work-related training through the werkkostenregeling (work-related costs scheme). This is tax-free for you and often the most practical way to fund professional development.

  • Ask your employer about their training budget
  • Courses paid by your employer are not taxable income for you
  • This is by far the most common way Dutch workers fund their education

2. Sector Funds (O&O Fondsen)

Many industry sectors have training and development funds (Opleidings- en Ontwikkelingsfondsen) that provide subsidies for workers in that sector. Examples:

  • OTIB (installation technology sector)
  • STOOF (temporary staffing sector)
  • A+O fonds Gemeenten (municipal government sector)

Check if your sector has a fund and what subsidies are available.

3. UWV Training for Job Seekers

If you are unemployed and receiving WW benefits, the UWV (Employee Insurance Agency) may fund training to help you find work. This is assessed on a case-by-case basis.

4. Levenlanglerenkrediet (Lifelong Learning Credit)

Students over 30 can apply for the levenlanglerenkrediet — a government loan (not a grant) to fund tuition at an accredited educational institution. This is repaid over time, similar to student finance.

Good to know

The government has indicated that a successor to the STAP budget may be introduced in the future, potentially with stricter controls and better targeting. Check rijksoverheid.nl for the latest announcements.

Self-Employed Workers

If you are self-employed (ZZP'er), education costs related to your profession may be deductible as business expenses (bedrijfskosten) rather than personal deductions. This is a different mechanism from the abolished scholingsaftrek:

  • The course must be directly related to your current profession
  • It must maintain or improve skills needed for your existing business
  • It should not be for an entirely new profession or career change (this would be personal, not business-related)

Example: A freelance web developer taking a course on a new programming language can deduct this as a business expense. The same developer taking a cooking course cannot.

Tip

The line between "improving existing skills" (deductible) and "acquiring new skills for a different profession" (not deductible) can be blurry. When in doubt, keep documentation showing how the training relates to your current business activities.

Tax Partners and Study Costs

Since the scholingsaftrek was abolished, there are no study costs to allocate between tax partners. However, if you are in a situation where transitional rules still apply (very rare in 2026), study costs would be a joint income component and could be allocated to whichever partner benefits most.

What If You Claimed the Deduction in Previous Years?

If you filed tax returns before 2022 with the scholingsaftrek and the Belastingdienst has questions or audits those returns, you may still need to provide documentation. Keep receipts and proof of enrollment for at least 7 years after the relevant tax year.

For example, a 2021 tax return (the last year the deduction was available) could be audited until 2028. Make sure you have your records available.

Common Mistakes

  1. Trying to claim study costs on a 2026 tax return — The deduction no longer exists. This is the most common error among people who filed it in the past and assume it still applies.
  2. Not asking your employer to fund training — The werkkostenregeling often has room for training costs. Many employees do not realize their employer has a training budget.
  3. Confusing business expenses with personal deductions (ZZP'ers) — Self-employed people can still deduct professional training as a business expense, but this is a business deduction, not the abolished personal scholingsaftrek.
  4. Not checking sector funds — Many workers leave money on the table by not checking if their sector's O&O fund offers training subsidies.

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