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ACC Belastingafstrek Studiekosten 2021

Study cost deduction will end in 2021

Are you planning to register for a training programme in 2022? If so, it might be wise for you to register and pay before the end of this year. As of the 1st of January 2022, the current tax scheme, that makes it possible to deduct training costs from your income tax, will expire.

In case that you would like to make use of the current tax deduction scheme, it is important to register before the end of this year and to pay your training programme costs in advance in 2021. Training costs paid in 2021 can still be deducted in your 2021 income tax return, even though they relate to 2022.

Tax deduction scheme in 2021

It is possible to deduct training costs in 2021 in your income tax return. However, you must then meet a number of conditions:

  • You are not entitled to a student grant;
  • The training is for your (future) profession;
  • Only the necessary costs such as tuition, examination fees and learning materials are deductible in the year of payment;
  • The costs of the training programme have been paid in 2021.

A threshold of € 250 applies to this tax scheme and you may also deduct a maximum of € 15,000 per year. If you receive a (partial) allowance from your employer, you must deduct this amount from the training costs.

For more information and the latest state of affairs regarding the tax deduction of training costs, we refer you to the website of the Dutch Tax Authorities (page in Dutch).

For entrepreneurs

It remains possible (for the time being) for entrepreneurs to report their education costs as operating expenses. However, it is important that you follow the training for your company or to keep your knowledge up to date. The VAT that you owe on the training costs and book fees can be reclaimed from the tax authorities.

What is going to happen from 2022 onwards?

The Dutch government is working on a new scheme for a general training and development budget, called the STAP scheme. The STAP budget has a maximum of € 1,000 (including VAT) per person. If the training costs are higher that this € 1,000, you have to pay the rest yourself. So if you are registering for a higher-priced training programme, it might be wise to still make use of the current tax scheme.

More information about the new STAP scheme can be found on the website of the Dutch Government (page in Dutch).

Does this situation apply to me?

It may be that you have already registered for a training programme with the ACC. If you already received a full invoice for the training programme and paid for the tuition before 31 December 2021, you do not have to do anything. In that case you can make use of the current tax scheme.

In the following situations, it is advisable to consider whether you want to pay for the training costs in full in 2021:

  • You pay in instalments: you may have registered for a programme in 2022 and will receive the last instalment invoices in 2022. The invoices received and paid in 2022 are therefore not tax deductible. If you would like to convert your instalment payment into a full invoice to be paid in 2021, please send an e-mail to info@counselling.nl with this request.
  • You have received an invoice in 2021, but have not paid it yet: if you have received an invoice, but did not pay yet, it is wise to pay the invoice before 31 December 2021. In that case, you can still make use of the current tax If you pay after 31 December 2021, you can no longer deduct the training costs.

Should the programme not be able to start due to the number of participants, we will contact you to discuss possible alternatives, for example starting in a different group or in the next round. Of course, you will then also be entitled to a full refund of the tuition.

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