Education and Professional Training Expenses

A family unit (persons living together, usually family, who present joint personal income tax declarations) may deduct up to 30% of their education and training expenses from their personal income tax up to a maximum of EUR 800 for a given aggregate. The scheme covers expenses in early childhood education and care, schools, and other educational institutions and services, corresponding to any education level when provided by institutions from the national education system or other institutions recognised by relevant Ministries including entities providing vocational education and training. All types of learning content are eligible (formal and non-formal education courses, general courses, occupational courses, etc.). Eligible costs include tuition fees/fees for participation (external providers), costs for training materials (e.g. books), accommodation costs, meal costs, or daily allowance for subsistence or child care costs (during participation). Individuals with no taxable income (an annual gross salary below EUR 4 104) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.