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.- 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.
- 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.
- 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.
- On education institutions
- Expenditure by companies and non-profit organisations on education institutions consists of the costs of supervising trainees and apprentices, tuition fees paid to private schools, colleges and universities and expenditure on contract research.
- Total on education institutes
- Expenditure by companies and non-profit organisations on education institutions consists of the costs of supervising trainees and apprentices, tuition fees paid to private schools, colleges and universities and expenditure on contract research.
- Supervising trainees and apprentices
- Expenditure by companies and non-profit organisations for supervising trainees and apprentices during the practical part of their education or study. The trainee places are for students in senior secondary vocational education (mbo-bol) or full-time higher professional education (hbo). The apprenticeship places are for students in preparatory secondary vocational education (vmbo), the apprenticeship-based track of senior secondary vocational education (mbo-bbl) or the apprenticeship-based track of higher professional education (hbo). The personnel costs of the supervisors account for most of the expenditure, but it also includes expenditure on education materials, workplace equipment and recruitment. The compensations and wages for trainees and apprentices are not included in expenditure on supervising.
- Tuition fees, private institutions
- The contributions of companies and non-profit organisations for the training costs of employees in work related education at a private school or college. This only includes recognised training courses lasting for longer than six months which are not in-company courses.
- Contract research
- Companies and non-profit organisation contract higher education institutions to carry out research for them. Education institutions consider contract research as a commercial activity done at the request of third parties such as companies.
- Foreign countries
- Expenditure by foreign organisations on education institutions in the Netherlands and subsidies by the European Union (EU) to the Dutch Government for projects in the field of education.
- On education institutions
- Expenditure by foreign organisations on education institutions consists of EU funds directly provided to schools, colleges and universities, contributions from foreign governments to international schools in the Netherlands and expenditure on contract research.
- Total on education institutes
- Expenditure by foreign organisations on education institutions consists of EU funds directly provided to schools, colleges and universities, contributions from foreign governments to international schools in the Netherlands and expenditure on contract research.
- International funds
- Dutch education institutions receive funds from the Lifelong Learning Programme (LLP, LLP) of the European Union. The funds are intended to promote international student mobility in higher education, European cooperation between secondary schools and pupil exchanges. Also foreign governments contribute to international schools in the Netherlands that operate under their nationality.
- Contract research
- foreign organisations contract higher education institutions to carry out research for them. Education institutions consider contract research as a commercial activity done at the request of third parties such as foreign organisations.
- 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 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.