Study expenses tax deduction scheme changes on Jan. 1, 2022

As of Jan. 1, 2022, tuition and other educational expenses are no longer deductible. In its place is the STAP budget subsidy scheme for workers and job seekers. STAP stands for Stimulating Labor Market Position.

Deductible education expenses you pay in 2021 may still be deducted in the 2021 income tax return. Training expenses you pay in 2022 or later are no longer deductible. Starting March 1, 2022, you can apply for a STAP budget from the UWV. You can read more about this at

Workers and job seekers can apply for a budget of €1,000 per year for training and development from March 1, 2022. This reimbursement is called STAP budget. With this, the government wants to help people who want to develop to improve their position in the labor market. The STAP budget replaces the current tax deduction for study expenses on income tax.

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