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.
- 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.
- Transport of pupils
- Local authorities provide subsidies to transport companies for transporting pupils. This transport is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school.
- Provisions for disabled students
- From primary to higher education, pupils and students with a disability (or their parents) receive a government allowance for provisions that enable them to participate in regular education. These include provisions such as an interpreter for deaf students, an adapted computer, adjusted school furniture and reading and writing aids. For students in senior secondary vocational and higher education these also include provisions that enable them to travel to and from their education institution, such as an allowance for taxi costs, an adapted car on loan, or compensation for adaptations to their own car combined with a kilometre-based allowance.
- Allowance for school costs
- Allowance paid by central government to compensate students or parents for the costs of education. These contributions are primarily for (parents of) students older than 18 in secondary or students younger than 18 in senior secondary vocational education or basic secondary education for adults. This allowance does not have to be repaid to the government.
- 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.
- 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.
- Allowances received
- Allowances that students or parents receive from the government or companies as a compensation for the costs of education or study. These include the allowance for school costs, student grants and loans, provisions for students with a disability as well as scholarships of companies. Also the child care allowances households receive for their three year old children attending day care are included, for as far as it relates to the education component in the activities of the children. Allowances for the cost of living and the received student loans are excluded from the calculation of total expenditure on education.
- Provisions for disabled students
- From primary to higher education, pupils and students with a disability (or their parents) receive a government allowance for provisions that enable them to participate in regular education. These include provisions such as an interpreter for deaf students, an adapted computer, adjusted school furniture and reading and writing aids. For students in senior secondary vocational and higher education these also include provisions that enable them to travel to and from their education institution, such as an allowance for taxi costs, an adapted car on loan, or compensation for adaptations to their own car combined with a kilometre-based allowance.
- Allowances for school costs
- Grants of the central government to compensate students or parents for the costs of education. These contributions are primarily for (parents of) students older than 18 in secondary or students younger than 18 in senior secondary vocational education or basic secondary education for adults. These contributions do not have to be repaid to the government.
- Student grants for school fees, books,…
- Student grants for school and college fees, books, materials and public transport. Grants of the central government to compensate students or parents for the costs of studying. These grants do not have to be repaid to the government. This is the part of the grant that is meant to compensate for the costs of school and college fees, books, materials and public transport.
- Student grants for the cost of living
- Grants of the central government to compensate students or parents for the costs of studying. These grants do not have to be repaid to the government. This is the part of the grant that is meant to compensate for the cost of living, such as rent, fixed expenses and groceries. As this is general expenditure not specifically required for participation in education, these allowances are not included in the calculation of the total of the expenditure on education.
- 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.
- Subsidies received
- Companies receive subsidies and tax benefits from the government. These are subsidies 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 transport subsidies are not included in the total expenditure on education.
- Transport of pupils
- Transport companies receive subsidies from local authorities for transporting pupils. The transport is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school. The subsidies for transport are given to companies outside the education sector, who provide these services purely for commercial reasons. For this reason the received subsidy is not considered a receipt for education and is thus excluded from total expenditure on education.
- 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.
- Total 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.
- EU subsidies
- The Dutch government receives an annual sum from the European Social Fund (ESF) of the European Union for several long-term projects in the field of education. These are subsidies to stimulate the provision of apprenticeships and trainee placements and to support education of underprivileged youth so that they get a better working position. The government passes the subsidies on to schools, colleges and universities as well as companies that offer apprenticeship places and trainee placements.
- 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.- In % of GDP
- Expenditure on education institutions is expressed as a percentage of the gross domestic product (GDP). 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.
- Households, companies, foreign countries
- Direct expenditure by households, companies, non-profit organisations and foreign organisations on education institutions is expressed here as a percentage of the gross domestic product (GDP).