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Study and training expenses

You can deduct training expenses that you have paid personally in order to maintain the skills or expertise needed for the work you had before the training.

How to report training expenses as expenses for the production of income

You can deduct the following training expenses:

  • attendance fees
  • charges for course materials
  • travel expenses
  • expenses for staying overnight at the study location.

Specify how the training relates to your current work tasks.

Expenses for basic and vocational education are not deductible.

Further information and case law in the detailed guidance: The deduction of training expenses (available in Finnish and Swedish, link to Finnish)

You can deduct training expenses that relate to maintaining and supplementing your skills or expertise needed for work

The following factors may indicate that the training is necessary for you to maintain or supplement your professional skills or expertise:

  • the subject matter and content of the training are directly related to your work tasks
  • the training started during your employment
  • the content of the training was planned and implemented together with your employer
  • you attend the training on your employer’s or your own initiative, and you agreed on the training during a development discussion
  • your employer pays a share of the training costs
  • the training takes place during working hours.
Page last updated 1/1/2024