Students and graduates

belastingaangifte studiekosten

Although students often do not pay much tax and therefore will not be able to save much tax, it is worthwhile to structure your situation already now in view of saving tax in future.

Download our Tax Refund Information for Students – ebrochure about tax savings opportunities for foreign students and employees.

In principle your tuition fees of studying in The Netherlands are tax deductible from your income. As a student your income will generally be low, if any, and  consequently the deduction will have no effect. However when you take up employment after your study the tax loss that has accrued can often be compensated and lead to refunds. It is important that the costs of your study are paid by yourself and actually in the period that you were resident in The Netherlands. Please remember to take advice before you take any action as timing and detail are important; although you might for example not earn any income, you will have to file the annual income tax return to secure the tax deduction.

After the changes in 2012 it is easier for PhD students or graduates to qualify for the advantageous 30% ruling after graduating. To qualify for the 30% ruling you need to have come from abroad before the start of your study. J.C. Suurmond & zn. Tax consultants is able to advise you how to combine the advantages of the 30% ruling with the study costs deduction. Please contact us as early as possible, preferably before you accept any job offer to ensure no opportunities are missed.

The averaging ruling often provides another tax saving opportunity for those starting to earn an income. With this ruling the income over three years can be averaged, thus avoiding the higher tax rates.