Belgium Student Finance and Education Costs Tax Guide

the Belgian tax treatment of student finance and education costs — Belgium offers tax relief for education expenses through several mechanisms. The guide covers: the study costs deduction (the "aftrek van studiekosten" / "déduction des frais d'études" — the deduction of education costs for children over 18 in higher education: tuition fees, housing, books, transport; the deduction is available to the parent who pays the costs and is limited to €3,680 per child per year (2026) at the marginal tax rate; the deduction applies to children in full-time higher education (university, college, university of applied sciences) up to the age of 25), the scholarship and study grant tax exemption (the "studiebeurzen" / "bourses d'études" — the scholarships from the Flemish government (the "studietoelage" / "allocation d'études"), the Walloon government, the Brussels government, or the Belgian federal government are tax-free for the student; the scholarship is not reportable in the student's tax return; the scholarship does NOT affect the parent's dependent child allowance), the student job tax rules (the "studentenarbeid" / "travail étudiant" — a student can work up to 475 hours per year at a reduced social security rate of 4.36% (instead of the standard 13.07%); the employer must report the student's hours in the DIMONA declaration; the student can earn up to €14,100 (2026) without paying personal income tax — the "belastingvrije som" / "quotité exonérée" for the student is higher than the standard allowance because the student is not fully independent; if the student exceeds 475 hours or earns more than €14,100, the income is taxed at the standard progressive rates (25–50%) with the full social security rate), the student loan interest deduction (Belgium does NOT have a specific student loan interest deduction — the interest on a student loan is NOT deductible for tax purposes, unlike mortgage interest; the student loan repayment is not tax-deductible either), the education vouchers (the "onderwijscheques" / "chèques éducation" — the Flemish government provides education vouchers for 50% of the tuition fees for certain adult education programmes; the voucher is tax-free), the study cost deduction for the student's own training (a taxpayer who pays for their own postgraduate education or professional training can deduct the costs as professional expenses under Article 49 WIB/92 — the costs are deductible at 50–100% depending on the nature of the training), and the contribution period for student years in the pension calculation (the "studiejaren" / "années d'études" — the years of higher education can count toward the state pension in Belgium — the "gelijkstelling" / "assimilation" — the student can buy back the student years for the pension by paying a "regularisatiebijdrage" / "cotisation de régularisation").

Belgium's student finance system combines tax relief for parents, tax-free scholarships, and favourable student job rules. All amounts in Euros (EUR). For related reading, see our Personal Tax Guide →, Pension Guide →, and Payroll Tax Guide →.

Study Costs Deduction (Aftrek Studiekosten / Frais d'Études)

Higher education costs: The parent who pays the education costs for a child in full-time higher education (university, college, university of applied sciences — the "hoger onderwijs" / "enseignement supérieur") can deduct the costs from their taxable income. The deduction is limited to €3,680 per child per year (2026 — indexed annually). The total deduction is the actual costs incurred (tuition fees, housing, books, transport, study materials, computer) up to the cap. The deduction is automatically granted by the tax authorities if the child is over 18 and in higher education — the parent does not need to document the actual costs (the cap is the maximum allowed; if the actual costs are lower, the lower amount is deducted). The deduction is available for each child up to the age of 25.
Conditions: The study costs deduction is available if: (a) the child is over 18 (if the child is under 18, the costs are covered by the dependent child allowance), (b) the child is in full-time higher education (the "voltijds hoger onderwijs" / "enseignement supérieur à temps plein" — at least 27 credits per semester), (c) the child is enrolled in a recognised institution (a Belgian institution or a recognised foreign institution). The deduction is claimed in the parent's tax return (the "aangifte" / "déclaration") — the parent enters the number of children in higher education and the actual costs paid. If both parents pay the costs, the deduction is split proportionally.

Student Job Tax Rules (Studentenarbeid / Travail Étudiant)

475-hour limit — reduced social security: A student (enrolled in full-time education) can work up to 475 hours per calendar year at a reduced social security rate of 4.36% (instead of the standard 13.07%). The reduced rate applies to: (a) the student's gross salary for the hours worked (the student's "studentenovereenkomst" / "contrat d'étudiant" — the specific student employment contract), (b) the employer pays the reduced employer social security rate (approximately 5% instead of 27%). The 475-hour limit applies per calendar year (1 January to 31 December). The student must register the hours in the DIMONA declaration. The hours worked for all employers are aggregated — the student must keep track of total hours to avoid exceeding the limit.
Tax-free threshold: A student can earn up to €14,100 (2026) per year without paying personal income tax. This is because the student's "belastingvrije som" (the personal allowance) is higher than the standard amount (the student is not a full income earner and the allowance is prorated to the period of work). If the student earns more than €14,100 in a year, the excess is taxed at the progressive rates (25–50%). The student must file a tax return if the income exceeds the threshold.

Scholarships and Study Grants

Tax-free scholarships: Scholarships from the following sources are tax-free for the student: (a) the Flemish government (the "studietoelage" / "allocation d'études" — the Flemish study grant for low- and middle-income families), (b) the Walloon government (the "bourse d'études" / "studiebeurs" — the Walloon study grant), (c) the Brussels government (the "allocation d'études" / "studietoelage"), (d) the Belgian federal government (the "bourse d'études" / "studiebeurs" — for certain specialised studies), (e) the European Union (the Erasmus+ scholarship for study abroad). The scholarship is NOT reported in the student's tax return and does NOT affect the parent's dependent child allowance.
PhD and research grants: A PhD scholarship or research grant (the "doctoraatsbeurs" / "bourse de doctorat") is treated as taxable professional income if the PhD candidate has an employment contract with the university (the "bursaal" / "boursier" vs "werknemer" / "employé" distinction). If the PhD candidate is paid as a scholarship holder (the "bursaal" / "boursier"), the grant is tax-free up to the limit set by the FOD Financiën / SPF Finances (approximately €23,000 per year for PhD scholarships). The FOD Financiën has issued Circular 2023/C/2 on the tax treatment of PhD grants.

Pension Contribution Years for Students

Buying back student years (regularisatie / régularisation): The years of higher education (up to 6 years) can count toward the Belgian state pension (the "wettelijk pensioen" / "pension légale") if the student pays a regularisation contribution (regularisatiebijdrage / cotisation de régularisation) to the Rijksdienst voor Pensioenen (RVP) / Service Fédéral des Pensions (SFP). The contribution is calculated as a percentage of the reference salary for the student years (approximately €30,000 per year). The contribution rate is approximately 7.5% of the reference salary for employees (the "werknemersbijdrage" / "cotisation de travailleur"). The buy-back is optional — the student can choose to buy back the years later in their career (the "regularisatie" / "régularisation" can be done at any time before retirement). The buy-back increases the number of pension years (the "loopbaanjaren" / "années de carrière") and thus the pension amount.

For the full personal income tax framework and the dependent child allowances, see our Personal Tax Guide →. For the pension contribution and the state pension rules, see our Pension Guide →. For the student employment rules and the social security rates, see our Payroll Tax Guide →.