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ACC Belastingafstrek studiekosten 2021

Tax deduction replaced by STAP budget in 2022

As of the 1st of January 2022, the tax deduction scheme that makes it possible to deduct training costs from your income tax has expired. It has been replaced by the STAP budget from the 1st of March 2022.

STAP budget

The Dutch government has introduced a new scheme for a general training and development budget, called the STAP budget (STAP stands for ‘Stimulating Labour Market Position’). The STAP budget has a maximum of € 1,000 (including VAT) per person per year. More information about the new STAP scheme can be found on this page on our website.

Exception for entrepreneurs

It remains possible for entrepreneurs to report their education costs as operating expenses in 2022. However, to be able to this it you need to be able to prove that the education is necessary for your company or to keep your knowledge up to date. The VAT that you owe on the training and literature costs can be reclaimed from the tax authorities.

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