Study and training expenses

You can deduct training expenses that you have paid yourself to maintain the professional skills you require to carry out work tasks in a job for which you have had prior training.

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

The following training expenses are deductible:

  • participation fees
  • payments for course materials
  • travel expenses
  • costs of overnight accommodation where the training is organised.

When filing your taxes, provide a statement on how the training is related to your current job tasks.

Expenses for basic training and studying for a new profession are not deductible.

Additional information and legal practice on the deduction of training expenses. (In Finnish and Swedish only)

You can deduct the expenses of training intended to maintain or supplement the professional skills you require in your job tasks

The following aspects may indicate that the training in question involves maintaining or supplementing the professional skills you require in your work:

  • the subject and content of the training have a direct bearing on your job tasks
  • the training started during your employment relationship
  • the more detailed content of the training has been planned and created together with the employer
  • the training was started at the initiative of the employer, or was started at the initiative of the employer and agreed upon during performance reviews
  • the employer contributes to the payment of training expenses
  • the training is provided during working hours.