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STAP budget to replace deduction for schooling

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

What changes?

Do you employ staff? The STAP budget (STimulans ArbeidsmarktPositie) aims to improve employees' position on the labout market. The self-development budget will replace the tax deduction for employee schooling.

The STAP budget allows job seekers and employees to continue to develop their skills. They can apply for a STAP budget of up to €1,000 per person, to be used for courses, trainings and schooling. That way, they will remain of value on the labour market.

The STAP budget will be available for anyone who is over 18, has a connection to the Dutch labour market and who applies in time.

Until 1 January 2022 people will be able to deduct schooling costs from their income .

For whom?

  • entrepreneurs who employ staff


The change in law is expected to come into force on 1 January 2022.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant (in Dutch).

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO