Expat Service helps expats with an online tax filing service for their income tax return. Efficient, simple and affordable tax filing whenever and wherever you are in the world. That’s why Expat Service is the intelligent choice for every expat.
Many internationals in the Netherlands want clarity on how study costs are treated for income tax purposes. In 2025, the rules remain straightforward. Private study costs that you pay yourself are not deductible in the Dutch income tax return. This applies to employees and entrepreneurs. We explain what this means for both groups and where opportunities may still exist.
For many years, individuals could deduct study expenses in their income tax return. This changed when the government introduced the STAP budget, which replaced the deduction. As a result, private study costs are no longer deductible. The same rule applies in 2025. Anyone who pays for their own training or education cannot claim these costs in their tax return.
Private study costs are expenses you cover yourself for a course, training or education. Tuition fees, exam fees and materials fall within this category. These costs are not deductible, even when the study helps you grow professionally. This rule applies equally to employees and entrepreneurs.
Employees can still benefit from a study if their employer reimburses the expenses. When the education supports a current or future role, the reimbursement is generally tax free. This makes employer support an effective alternative now that the personal deduction no longer exists. Asking HR about internal learning budgets can be worthwhile.
Entrepreneurs face different rules. While private study costs are not deductible, business related education may still qualify as a business expense. The key element is the connection with the existing business activities. When the training is necessary to maintain or improve professional knowledge within the current business, the expense can often be recorded as a business cost. This reduces the taxable profit and offers an indirect financial benefit.
Self funded study costs are not deductible in 2025. Employees may benefit from employer reimbursements, while entrepreneurs may qualify for a business expense deduction when the study directly supports their current business activities. We help you identify the approach that matches your circumstances and ensure your tax position is handled with care.
If you would like us to review your plans or explore your options as an employee or entrepreneur, we are ready to support you. Check our online tax portal.
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Expat Service helps expats with an online tax filing service for their income tax return. Efficient, simple and affordable tax filing whenever and wherever you are in the world. That’s why Expat Service is the intelligent choice for every expat.
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