Deducting study and training costs as a self-employed person
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Training that maintains your existing professional knowledge is a business cost; training for an entirely new trade is not, and the personal deduction ended in 2022.
- Tuition, books, exam fees and travel at € 0.25 per kilometre all belong in the deduction.
- Many accredited trainers are VAT-exempt, so then there is nothing to reclaim.
- Food and drink around a professional conference fall under the limited-deduction rules.
- Hours spent on trade-related training count as business hours for the hours criterion.
As an entrepreneur you want to keep up in your field. A course, training or professional book is part of that. The good news is that these costs are often deductible as business costs. But there are conditions. This article explains when study costs are deductible.
When are study costs deductible?
Study costs are deductible as business costs when the training is aimed at maintaining or improving your existing professional knowledge. A course that helps you do your work better falls under this. The costs lower your profit and therefore your tax.
What counts as study costs?
Study costs include the course fee, study materials, professional books and sometimes the travel costs to the training. A professional conference or seminar can also fall under it. Keep your invoices and the programme so you can demonstrate the business nature.
What is not deductible?
Training aimed at a completely new field unrelated to your current business is usually not deductible as business costs. Hobby courses also fall outside. It comes down to whether the training serves your current business.
How do you record it?
Record study costs as business costs and deduct the VAT if it's on the invoice. For larger courses spanning several years, it can be wise to spread the costs over the years. Get advice if it concerns a substantial amount.
The test: maintaining knowledge or acquiring new knowledge
The line lies at the purpose of the training. Costs to maintain or deepen your existing professional knowledge are business costs. Costs to learn an entirely new trade are not: they belong to your private life, even if you hope to earn from it later.
| Example | Deductible? |
|---|---|
| A carpenter takes a course in new building techniques | Yes, maintaining professional knowledge |
| A designer learns a new software package for the trade | Yes |
| Mandatory certification or refresher training in your sector | Yes |
| A bookkeeper trains to become a hairdresser | No, a new trade |
| Personal development course unrelated to your trade | No |
| A conference or seminar in your field | Yes; food and drink with it fall under the limited-deduction rules |
What can be included in the deduction
For business training, the associated costs are deductible too: tuition, books and materials, exam fees and travel to the training venue at 0.25 euros per kilometre. You reclaim the VAT on the invoice unless the trainer is exempt; many accredited trainers invoice without VAT. Food and drink around a conference fall under the limited-deduction rules.
Frequently asked questions
When is training deductible for a freelancer?
When it serves to maintain or deepen your existing professional knowledge. A course within your field is business; training for a new trade is not.
Are books and exam fees deductible too?
Yes, with business training you also deduct tuition, books, materials, exam fees and travel. Keep the invoices and pay from your business account.
Can I deduct a coaching programme?
Only if it demonstrably concerns your business or trade, such as business coaching aimed at how you run your company. General personal development is private. See also which costs are deductible. More on the borderline cases and the VAT is in deducting coaching and supervision.
Does the personal study-cost deduction still exist?
No. The personal deduction for study costs was abolished in 2022, and its successor STAP has also ended. Only business training through your company remains deductible.
Is there VAT on training and do I get it back?
Accredited trainers are often exempt and invoice without VAT; then there is nothing to reclaim. If VAT does appear on the invoice, you reclaim it in proportion to business use.
Do study hours count towards the hours criterion?
Yes, hours spent on trade-related training count as business hours, as does travel to it. Record them in your time log. See self-employed deduction and the hours criterion.
Sources
- Study costs in the income tax returnBelastingdienst · belastingdienst.nl
- What are business costs?Belastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
