For the levy of income tax in the Netherlands, expenses for education are within certain parameters tax deductible.

Expenses for education are the expenses incurred for education or study of the taxpayer with the intend of acquiring income from work as a result of the eduction or study by the taxpayer or his/her fiscal partner. The deductible expenses relate to:

• Tuition fees, etc.; and
• Obligatory study material (such as books) and protective equipment.

Expenses made for following a procedure for recognition of acquired competencies are also tax deductible.

The expenses for education are deductible if they exceed a certain amount and meet certain conditions.

For the determining the maximum deductible amount a distinction must be made between education within or outside the “standard study period”. The standard study period is the period to be designated as such by the taxpayer of no more than 5 years in which the taxpayer is not older than 30 years during which the taxpayer spends most of his/her time with study/ education as a consequence of which a full time employment is not possible.

For the year 2021 the qualifying costs of education can be deducted if they exceed € 250, and if incurred outside the standard study period, with a maximum of € 15,000.

For taxpayers who enjoy(ed) a study allowance special rules apply.  

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