Education; education expenditure and CBS/OECD indicators
Explanation of symbols
Dataset is not available.
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:
The figures from 1995 to 2020 are final. The 2021 figures are revised provisional, the 2022 figures are provisional.
Changes as of 7 December 2023:
The revised provisional figures of 2021 and the provisional figures of 2022 have been added.
When will new figures be published?
The final figures for 2021 will be published in the first quarter of 2024.
The final figures for 2022 and the provisional figures for 2023 will be published in December 2024.
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.
- 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.
- Total expenditure by 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.
- 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.
- Wrongfully received student grants and…
- Wrongfully received student grants and loans and allowances for school costs. Student grants and loans and allowances for school costs have to be repaid if the government has either wrongfully paid them or paid too much to households.
- Interest on student loans
- Interest paid on both conditional and unconditional loans. The interest-bearing loans and loans intended especially to pay the tuition fee are unconditional loans. The basic grant, supplementary grant and the student travel card are conditional loans. If a student does not complete his or her study within a given time, the conditional loan is not converted into a gift but remains a loan on which interest must be paid.
- Repayments on student loans
- These are repayments of both conditional and unconditional loans. The interest-bearing loans and loans intended especially to pay the tuition fee are unconditional loans. The basic grant, supplementary grant and the student travel card are conditional loans. If a student does not complete his or her study within a given time, the conditional loan is not converted into a gift but remains a loan on which interest must be paid. The calculation of total expenditure on education excludes repayments on student loans. The repayments are not considered real receipts because they are repayments on previously received loans.
- Companies
- Expenditure by companies and non-profit organisations on education institutions and other expenditure on education. The subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices are subtracted from their expenditure. Subsidies for transport of pupils are excluded in the calculation of total expenditure on education.
- Other expenditure on education
- The other expenditures on education of companies and non-profit institutions are the employer's share of the child care allowance and scholarships for students in higher education. Of the child care allowance is counted only the part that is related to the educational component in the activities of three-year-old children in day care.
- Total other expenditure on education
- The other expenditures on education of companies and non-profit institutions are the employer's share of the child care allowance and scholarships for students in higher education. Of the child care allowance is counted only the part that is related to the educational component in the activities of three-year-old children in day care.
- Child care allowance education component
- For children from three years on day care offers an educational component in the activities of the children, meant to stimulate the development of the child. Companies provide the employer's share of the child care allowance to households. Part of it is related to the educational component of the activities of three-year-olds in day care and is counted as expenditure on education.
- Scholarships of companies
- Companies and non-profit institutions offer scholarships to students in higher education in order to support them in the cost of their education.
- Indicators
- An indicator is a figure that gives an accurate indication of the value of something. The indicators Expenditure on education, Government expenditure on education and Expenditure on education institutions are used to place expenditure on education in a national or international context. The indicators are expressed as a percentage of the gross domestic product (GDP), per capita, as a percentage of government expenditure or per student. The indicators are compounded on the basis of the definitions of CBS and/or the OECD.
- Expenditure on education
- Expenditure on education (CBS).
This indicator is based on the CBS definitions of expenditure on education. This is the 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
- This indicator is based on the CBS definitions of expenditure on education. This is the 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.
- In % of GDP
- The expenditure on education is expressed as a percentage of the gross domestic product (GDP). This indicator is based on CBS definitions of expenditure on education.
- Per capita
- The calculation of the expenditure on education per capita is based on the population on 1 January of each year. This indicator is based on CBS definitions of the expenditure on education.
- Government expenditure on education
- Government expenditure on education (OECD).
OECD Government expenditure on education. Following the OECD definitions this is government expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included, government receipts are not. On these two points government spending according to the OECD differs from the public expenditures such as compiled by Statistics Netherlands under the subject 'Total expenditure on education – Government' in this table.
Both central and local government spend on education institutions: lump sum financing, operating costs and expenditure on contract research.
The government subsidises education participation through allowances for school costs and student grants and loans. These compensate students or their parents entirely of in part for the costs of tuition fees for school and college, 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. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience.- Total government exp. on education
- Total government expenditure on education. Following the OECD definitions this is government expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included, government receipts are not. On these two points government spending according to the OECD differs from the public expenditures such as compiled by Statistics Netherlands under the subject 'Total expenditure on education – Government' in this table.
Both central and local government spend on education institutions: lump sum financing, operating costs and expenditure on contract research.
The government subsidises education participation through allowances for school costs and student grants and loans. These compensate students or their parents entirely of in part for the costs of tuition fees for school and college, 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. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience.
- In % of GDP
- Government expenditure on education is expressed as a percentage of the gross domestic product (GDP). This indicator is set by the OECD.
Total government expenditure on education includes expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included in this indicator, government receipts are not.
- In % of total government expenditure
- Government expenditure on education is expressed as a percentage of total government expenditure. This indicator is set by the OECD. Total government expenditure on education includes expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included in this indicator, government receipts are not.
- Expenditure on education institutions
- Expenditure on education institutions (CBS/OECD).
Based on CBS/OECD definitions this is direct expenditure by the government, households, companies, non-profit organisations and foreign organisations on education institutions. Only the education institutions that provide regular education are included. These are government subsidised as well as private education institutions. This indicator is compiled in the same way by both CBS and the OECD, except that the expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. As a result the figures for pre-primary education here are somewhat lower than in publications of the OECD.- Total on education institutions
- Expenditure on education institutions based on CBS/OECD definitions. This is direct expenditure by the government, households, companies, non-profit organisations and foreign organisations on education institutions. Only the education institutions that provide regular education are included. These are government subsidised as well as private education institutions. This indicator is compiled in the same way by both CBS and the OECD, except that the expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. As a result the figures for pre-primary education here are somewhat lower than in publications of the OECD.
- Per student, including R&D
- Per student, including R&D (CBS/OECD). Expenditure on education institutions is expressed per student, including expenditure on R&D in the higher or tertiary level of education. Expenditure on R&D (research and development) consists mainly of the lump sum financing that the universities receive from central government for scientific research. This is research that leads to fundamentally new insights, not specifically aimed at usability in industry or business. Institutions for higher professional education receive a relatively small amount of (lump sum) funding for conducting practical research.
R&D expenditure also includes contract research subsidised by central government and conducted by institutions for higher professional education and universities. This indicator is compiled in the same way by both CBS and the OECD, except for the figures on pre-primary education. The expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. CBS and the OECD calculate the expenditure per student both including and excluding changes in fund balances of education institutions. Here the indicator is presented including changes in fund balances.
- Per student, excluding R&D
- Per student, excluding R&D (CBS/OECD). Expenditure on education institutions is expressed per student, excluding expenditure on R&D in the higher or tertiary level of education. Expenditure on R&D (research and development) consists mainly of the lump sum financing that the universities receive from central government for scientific research. This is research that leads to fundamentally new insights, not specifically aimed at usability in industry or business. Institutions for higher professional education receive a relatively small amount of (lump sum) funding for conducting practical research.
R&D expenditure also includes contract research subsidised by central government and conducted by institutions for higher professional education and universities. This indicator is compiled in the same way by both CBS and the OECD, except for the figures on pre-primary education. The expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. CBS and the OECD calculate the expenditure per student both including and excluding changes in fund balances of education institutions. Here the indicator is presented including changes in fund balances.