31 December 2023 Add expertise tag Add service tag Add country tag
Global Mobility Services International labor and cross border assignments Tax compliance

An overview of the deduction for education (replaced with STAP budget)

Expenses for education were 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 by the taxpayer or his/her fiscal partner.

From 1 January 2022, the STAP budget (incentive for improvement of labour market position) replaces the tax deduction for employee education and can be used for a training or education listed in the STAP training register on the Employee Insurance Agency’s (Dutch: 'Uitvoeringsinstituut Werknemersverzekeringen' or 'UWV') portal.

In order to request the STAP budget, amongst others the following conditions apply:

  • the individual has not applied for the STAP Budget in the current calendar year;
  • the individual is 18 years or older;
  • the individual does not receive old age pension (in Dutch: 'AOW');
  • the individual or the (registered) partner have the Dutch or EU nationality;
  • the individual is covered by national insurance in the Netherlands.

The STAP budget will end on 31 December 2023 and will not be extended.