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Deductions
Deducting study and training costs as a self-employed person
Written by Ilias3 min read
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.
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.
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