Training expenses (from kindergarten to university) paid in an educational institution in Estonia or abroad can be deducted. In the case of in-service training, the training or course has to be related to a study programme the objective of which is the achievement of a professional, occupational or vocational competence included in a study programme of formal vocational education or described in a professional standard or language learning.
It is important that the training institution has the necessary activity licence or registration in the Estonian Education Information System (EHIS).
The following can be deducted from income
Training expenses if paid for studying in
- a state or local government educational institution (including kindergarten fee and educational institution extended-day group fee);
- a university in public law;
a private childcare, private nursery school and private school (expenses incurred since 1 September 2025 can be deducted);
Private childcare, private nursery school and private school must have an activity license or registration in the Estonian Education Information System to provide instruction with regard to the relevant study programme.
- fee-charging courses organised by the aforementioned educational institutions;
- a foreign educational institution of an equivalent status with the aforementioned, or for studying on fee-charging courses organised by such educational institutions;
- a hobby school if the person studying at the hobby school is below 18 years of age on 1 January or if the student turned 18 on 1 January of the calendar year of the payment of the training expenses.
Example. If a learner at a hobby school was 17 years old on 1 January 2025 (turned 18 on 1 March), then the entire training expense paid to the hobby school for her in 2025 can be deducted from income. This also applies if the student graduates from basic school / upper secondary school in June 2025 and does not continue her studies but continues her studies at a hobby school in autumn of the same year. - a hobby school, if upon attaining the age of 18, the learner in the hobby school is studying in a basic school, upper secondary school or vocational education institution, until the completion of the relevant level of education or the learner is excluded from the school list.
Example. A person studying at a hobby school turned 18 in February 2025. In the same year, he graduated from basic school / upper secondary school and continued his studies at a vocational school. He turned 19 in February 2026 but is still studying in vocational school. Training expenses paid to the hobby school can be deducted from income in both 2025 and 2026.
Valid educational institution registration can be verified in Estonian Education Information System.
The following cannot be deducted from income
- Expenses paid for participation in motor vehicle driver training for categories AM, A, A1, A2, B and B1.
- Fees for catering in educational institutions (e.g. kindergarten).
- Scholarships not subject to income tax. For example, training expenses paid for an official language course is not deductible if a non-taxable scholarship is received to compensate for it or if a legal person has compensated for the training expenses.
- The cost of children’s sports or other hobby training, if local government has reimbursed the parent for this cost.
- Amounts paid for educational materials (stationery, notebooks, books, dictionaries, etc.).
- Student dormitory fees.
Upon payment of training expenses, it should be ensured that the person's name and ID code are made known to the training institution. If the training expenses are paid for somebody else (e.g. for a child), the training institution needs to know both the name and ID code of the trainee (a person for whom the training expenses are paid) and the name and ID code of the payer. This is necessary because training institutions are obliged to submit the declaration form INF 3 to the Estonian Tax and Customs Board, which shows the training expenses paid by natural persons during a calendar year. The Estonian Tax and Customs Board pre-fills the tables 9.6 of the income tax returns of natural persons with the data presented in the declaration forms INF 3.
Deduction limit
Up to 1,200 euros can be deducted from income for training costs, gifts, and donations. The amount of deductions cannot be greater than the amount of taxable income. For example, if in 2025 the only income for a person is the taxable dividend by the tax rate 22/78 at the level of an Estonian company (reflected in table 7.1), then the person has no taxable income wherefrom to deduct the training expenses. The dividend regularly paid by a company wherefrom the income tax of 7 per cent has been withheld (reflected in the first part of table 5.1) shall be deemed to be the taxable income and on declaring such a dividend the training expenses may be deducted.
Transfer of training expenses
A person whose paid training expenses exceed their taxable income or deduction limit (1,200 euros, including gifts and donations) may transfer the unused part of training expenses to their spouse or registered partner.
The unused part of training expenses (remaining balance) can be transferred to the spouse if the couple were married or registered partners at the end of the calendar year. If the spouse or registered partner has sufficient taxable income, he or she can deduct the remaining balance from his or her taxable income.
When submitting the income tax return in the e-services environment e-MTA, the remaining balance of the training expenses will be displayed during the tax calculation, and if a balance occurs, a person can fill to his or her income tax return the spouse's data to whom the remaining balance will be transferred.
All educational institutions submit to the Estonian Tax and Customs Board by 1 February information on the training expenses paid by the persons to an educational institution during the previous year. The Estonian Tax and Customs Board enters the data on the training expenses on pre-completed income tax returns, table 9.6.
If a pre-completed tax return does not contain information on the training expenses or the data differ from the information known to the taxpayer, you should contact the educational institution and ask the institution to provide information to the Estonian Tax and Customs Board or to correct the data.
You may amend a pre-completed tax return yourself as well, but in this case the Estonian Tax and Customs Board may request you to submit a document issued by the educational establishment on the payment of the training expenses.
The document issued by an educational institution on acknowledging receipt of the payment is not a proper certificate of training expenses.
Pursuant to subsection 1 of § 26 of the Income Tax Act, a resident natural person has the right to deduct his or her training expenses as well as the training expenses of a relative in descending line, sister or brother of less than 26 years of age or, if no such training expenses are incurred, the training expenses of one permanent resident of Estonia of less than 26 years of age, from the income which the resident natural person receives during the period of taxation.
For example, in the 2025 income tax return, the cost of training can still be deducted for the person being trained until the age of 26 (i.e. for the person born in 1999 and later).
An educational establishment of the state or local government and a private school holding an activity licence, registration in the Estonian Education Information System (EHIS) or the right to provide instruction of professional training, have to declare the training expenses specified in § 26 of the Income Tax Act paid by natural persons in a calendar year to the Estonian Tax and Customs Board on form INF 3.
In the case of in-service training, the study or course must be related to a study programme aimed at the achievement of a professional, occupational or vocational competence contained in the study programme of formal vocational education or described in a professional standard. The study programme is published on the website of the educational establishment and its qualifications are registered in the Estonian Education Information System (EHIS). In the EHIS, it is possible to verify whether an Estonian educational establishment has a valid registration.
Hobby schools must submit student data to the Estonian Tax and Customs Board if:
- the student is a minor at the beginning of the calendar year but turns 18 during the same year;
- the student turned 18 in the previous calendar year but is still attending basic school, upper secondary school, or vocational school.
If a person is studying at a foreign educational establishment, he or she has to prove that their study there is equivalent to the training to which tax incentives are applied in Estonia. A certificate issued by an educational establishment is the best proof for verifying that the educational establishment is recognized by the state in which it operates. In addition, data on the person being trained and the person who paid the training expenses, the type of training, the amount paid for the training and the time of payment of the training expenses must be certified.
Both the data of a person who paid for the training and a person being trained should be indicated on form INF 3. It is assumed that the actual payer of training expenses is a person who makes a cash transfer to the school. If the educational establishment has concluded a contract with the payer of training expenses, the training institution may declare the data of the person who paid the training expenses based on the contract. In a situation where on form INF 3, the educational establishment has indicated that a payer of training expenses is a minor who has no income of his/her own wherefrom to deduct the training expenses, Estonian Tax and Customs Board can accept that the training expenses are declared by the parent of the minor.
Last updated: 18.05.2026
