Education; education expenditure and CBS/OECD indicators

Education; education expenditure and CBS/OECD indicators

Education sectors Periods Expenditure on education Total expenditure on education (million euros) Expenditure on education Government On education institutions Total on education institutions (million euros) Expenditure on education Government On education institutions Lump sum financing (million euros) Expenditure on education Government On education institutions Contract research (million euros) Expenditure on education Government On education institutions Operating costs (million euros) Expenditure on education Government Subsidies and tax benefits Education component preschool, day care (million euros) Expenditure on education Households On education institutions Total on education institutions (million euros) Expenditure on education Households On education institutions Tuition fees, subsidised institutions (million euros) Expenditure on education Households On education institutions Tuition fees, private institutions (million euros) Expenditure on education Households On education institutions Parental contribution, school activities (million euros) Expenditure on education Households Other expenditure on education Total other expenditures on education (million euros) Expenditure on education Households Other expenditure on education Education component preschool, day care (million euros) Expenditure on education Households Other expenditure on education Books, materials, public transport and… (million euros)
Total education 2019* 48,286 36,006 34,518 818 670 191 3,354 1,815 861 678 2,257 370 1,769
(Pre-)primary education 2019* 12,803 11,966 11,696 270 191 186 78 108 454 370 83
Pre-primary and primary education 2019* 11,350 10,536 10,283 253 191 178 78 100 447 370 76
Special needs primary education 2019* 1,453 1,430 1,413 17 8 8 7 7
Secondary education 2019* 20,417 14,821 14,550 271 1,111 246 295 570 999 965
Secondary general education 2019* 11,958 10,629 10,436 193 596 0 165 431 573 573
Tertiary education 2019* 15,066 9,219 8,272 818 129 2,057 1,569 488 804 721
Higher professional education 2019* 6,524 3,506 3,390 39 77 1,041 848 193 478 436
University education 2019* 8,542 5,713 4,882 779 52 1,016 721 295 326 285
Source: CBS.
Explanation of symbols

Table description


This table gives an overview of expenditure on regular education within the Netherlands.

The government finances schools, colleges and universities. It pays for research which is done by universities on its behalf. Furthermore it provides student grants and loans, allowances for school costs, provisions for students with a disability and child care allowances as well as subsidies to companies and non-profit organisations. The government reclaims unjustified payments for student grants and loans and allowances for school costs. It also receives interest and repayments on student loans as well as EU subsidies for education.

Parents and/or students have to pay tuition fees for schools, colleges and universities, parent contributions and contributions for school activities. They also have to purchase books and materials, pay for transport from home to school and back for students who are not eligible for subsidised transport, pay for private tutoring, pay interest and repayments on student loans, and repay wrongfully received student grants, loans and allowances for school costs. Parents and/or students receive child care allowances, provisions for students with a disability and an allowance for school costs as well as student grants and loans and scholarships of companies.

Companies and non-profit organisations incur costs for supervising trainees and apprentices who combine learning with work experience. They also contribute to the cost of work related education of their employees and spend money on research that is outsourced to colleges for higher professional education and universities. Furthermore they contribute to the childcare allowances given to households and provide scholarships to students. Companies receive subsidies and tax benefits for the creation of apprenticeship places and trainee placements and for providing transport for pupils.

Organisations abroad contract universities in the Netherlands to undertake research for them. The European Union provides funds and subsidies for education to schools, colleges and universities as well as to the Dutch government. Foreign governments contribute to international schools in the Netherlands that operate under their nationality.

The table also contains various indicators used nationally and internationally to compare expenditure on education and place it in a broader context. The indicators are compounded on the basis of definitions of Statistics Netherlands and/or the OECD (Organisation for Economic Cooperation and Development). All figures presented have been calculated according to the standardised definitions of the OECD.

In this table tertiary education includes research and development, except for the indicator Expenditure on education institutions per student, excluding R&D.

The statistic on Education spending is compiled on a cash basis. This means that the education expenditure and revenues are allocated to the year in which they are paid out or received. However, the activity or transaction associated with the payment or receipt can take place in a different year.

Statistics Netherlands published the revised National Accounts in June 2018. Among other things, GDP and total government expenditures have been adjusted upwards as a result of the revision.

Data available from: 1995

Status of the figures:
Data recorded in the last available year are provisional figures.

Changes as of 5 March 2021:
The provisional figures for 2019 have been added.
The figures for 2018 have been adjusted from provisional to definite.

When will new figures be published?
Provisional figures for a year are published in November/December of the following year.
These figures are provisional because some sources of data are not yet available or complete. The provisional figures are updated when more reliable sources are available. Definite figures are published exactly one year after the provisional ones.

Description topics

Expenditure on education
Expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.
Total expenditure on education
Expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.
Government
Expenditure by central and local government on education institutions and education. Reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education are subtracted from this expenditure. The calculation of total expenditure on education excludes student loans and the repayments on these loans.
On education institutions
Expenditure by central and local government on education institutions. This includes lump sum financing, operating costs and expenditure on contract research.
Total on education institutions
Expenditure by central and local government on education institutions. This includes lump sum financing, operating costs and expenditure on contract research.
Lump sum financing
Financing of education institutions intended for the provision of education and other non-education ancillary services (and research at universities). The institution’s governing body school receives this as a block grant without any regulatory spending conditions set by the government. The central government passes part of the European subsidies it receives on to education institutions via the block grant. For primary and secondary education, the funds spent on municipal investment in school buildings are included under the lump sum financing.
For colleges and universities block grant funding also includes the funding of the research they need to perform in accordance with their legal obligations.
Contract research
The government contracts universities to carry out research on its behalf. The education institutions consider contract research as a commercial activity done at the request of third parties such as the government.
Operating costs
Operating costs include the costs of monitoring the quality of education and of policy making and administrative work of the Ministry of Education, Culture and Science, other ministries and local authorities. They also include the subsidies given to school support institutes, etc. These costs are attributed in proportion to the education institutions.
Subsidies and tax benefits
The government subsidises participation in education and training by providing allowances for school costs and student grants and loans. These serve to compensate completely or in part students or their parents for their expenditure on tuition fees, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The student loans are not included in the total expenditure on education.
Education component preschool, day care
For children from three years on preschool and day care offer an educational component in the activities of the children, meant to stimulate the development of the child. The government provides subsidies to preschools and day care institutions and child care allowances to households. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education.
Households
Expenditure by households on education institutions and other expenditure on education. Child care allowances, allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans are subtracted from this expenditure. The calculation of total expenditure on education excludes repayments on these loans and compensation for the cost of living.
On education institutions
Expenditure by households on education institutions comprises tuition fees for government subsidised and private education institutions, parental contributions and contributions for school activities.
Total on education institutions
Expenditure by households on education institutions comprises tuition fees for government subsidised and private education institutions, parental contributions and contributions for school activities.
Tuition fees, subsidised institutions
Expenditure by households on tuition fees for schools, colleges and universities that are subsidised by the government.
Tuition fees, private institutions
Expenditure by households on tuition fees for private schools, colleges and universities.
Parental contribution, school activities
Expenditure by households on voluntary parental contributions and on school activities such as excursions, school trips, etc.
Other expenditure on education
Expenditure by households other than on education institutions but necessary to participate in regular education, such as expenditure on books, education tools, materials, non-subsidised public transport between home and school and private tutoring. Household expenditure on three-year-olds attending preschool or day care is also included, for as far as the expenditure relates to the education component in the activities of the children. Also includes payments of interest and repayments on student loans and refunds of wrongfully received student grants and loans and allowances for school costs. The calculation of total expenditure on education excludes repayments on student loans.
Total other expenditures on education
Expenditure by households other than on education institutions but necessary to participate in regular education, such as expenditure on books, education tools, materials, non-subsidised public transport between home and school and private tutoring. Household expenditure on three-year-olds attending preschool or day care is also included, for as far as the expenditure relates to the education component in the activities of the children. Also includes payments of interest and repayments on student loans and refunds of wrongfully received student grants and loans and allowances for school costs. The calculation of total expenditure on education excludes repayments on student loans.
Education component preschool, day care
For children from three years on preschool and day care offer an educational component in the activities of the children, meant to stimulate the development of the child. The household expenditure on preschool and day care that is related to the educational component of the activities of three-year-olds in preschool and day care is counted as expenditure on education.
Books, materials, public transport and…
Books, materials, public transport and private tutoring. Expenditure outside education institutions on books, education tools, materials, non-subsidised public transport between home and school and private tutoring. This expenditure is necessary to participate in regular education.