Opintolainan verovähennys

opintolainan verovähennys

Opintolainan takaisinmaksusta voi vähentää osan verotuksessa. Kuka ja kuinka verovähennyksen saa ja kuinka suuresta summasta on kyse?

Pähkinänkuoressa: opintolainan lyhennyksistä saa verovähennyksiä, jos suorittaa korkeakoulututkinnon määräajassa. Vähennyksen määrä on 30 prosenttia opintolainan 2500 euroa ylittävästä osasta. Sen voi saada vain ensimmäisestä vähennykseen oikeuttavasta tutkinnosta riippumatta siitä, onko nostanut opintolainaa sen aikana.

Ennen lukuvuotta 2005–2006 aloitetut tutkinnot eivät ole verovähennyskelpoisia. Opintolainavähennys voidaan kuitenkin myöntää, jos opiskelupaikan on ottanut vastaan ennen tätä, mutta ilmoittautunut ensimmäistä kertaa läsnä olevaksi vasta 2005–2006.

Verovähennykseen oikeuttavat tutkinnot

  • alempi + ylempi korkeakoulututkinto tai pelkkä ylempi korkeakoulututkinto:
  •        suoritusaikaa tavoiteaika (60 op/vuosi) plus kaksi lukuvuotta
  • ammattikorkeakoulututkinto tai alempi korkeakoulututkinto:
  •       suoritusaikaa tavoiteaika (60 op/vuosi) plus yksi lukuvuosi

Alempi korkeakoulututkinto on vähennyskelpoinen vain, jos opiskelija on hyväksytty suorittamaan pelkästään alempi korkeakoulututkinto.

Suoritusaika lasketaan sen lukukauden alusta, jolloin minkä tahansa opiskelupaikan ottaa vastaan. Vaikka vaihtaisi koulua, laskuri ei nollaannu. Myös poissaololukukaudet lasketaan suoritusaikaan. Laskeminen päättyy tutkinnon viimeiseen suorituspäivään, käytännössä 31.7. tai 31.12.

Pidempäänkin opiskellut voi saada vähentää opintolainaansa verotuksessa, jos opinnot ovat viivästyneet

  • armeijan tai siviilipalveluksen vuoksi
  • lapsen hoitamisen takia
  • oman sairastumisen vuoksi.

Viivästyssyistä pitää esittää todisteet esimerkiksi Kelan vanhempain- tai sairauspäivärahojen avulla.

Opintolainavähennyksen määrä

Opintolaina muuttuu verovähennyskelpoiseksi vasta ylittäessään 2500 euroa. Sen yli menevästä määrästä veroissa voi vähentää 30 prosenttia.

Opintolainavähennyksen saa enintään suoritetun tutkinnon tavoiteaikaa vastaavasta lainamäärästä. Yhtä lukuvuotta kohti huomioidaan maksimissaan 9 kuukauden laina ja lukukautta kohden 5 kuukauden laina. Verovähennyksen saa enintään 300 euron lainasta per opiskelukuukausi. Ulkomailla opiskelleet saavat vähennyksiä 440 euron lainasta.

Jos opintolainaa lyhentää ennen tutkinnon suorittamista loppuun, ei näistä maksueristä saa opintolainavähennystä. Kelan laskurin avulla voi arvioida oman opintolainavähennyksensä määrän.

Verovähennyksen hakeminen ja saaminen

Suomessa suoritetun korkeakoulututkinnon aikana nostetuista lainoista saa automaattisesti verovähennystä, jos opinnot on suoritettu määräaikana ja laina ylittää 2 500 euroa. Tutkinnon suorittamislukukautta seuraavan lukukauden loppuun mennessä saa päätöksen tai päätösehdotuksen kotiinsa.

Ulkomailla suoritetusta tutkinnosta sen sijaan pitää ilmoittaa Kelalle. Kun Kela on ilmoituksen lisäksi saanut pankeilta tiedot lainamääristä, tehdään päätös verovähennyksistä.

Kun oikeus opintolainavähennykseen on myönnetty, Kela ilmoittaa tarvittavat tiedot verohallinnolle. Tämän jälkeen aina, kun lyhentää opintolainaa, maksaa sinä vuonna vähennyksen verran vähemmän veroja. Vähennys tulee automaattisesti.

Jos ei esimerkiksi ole töissä, mutta lyhentää silti lainaansa ja vähennysmäärä olisi suurempi kuin veromäärä, muodostuu opintolainavähennyksen veroalijäämä. Tällöin verovähennyksen voi käyttää silloin, kun tuloja ja näin maksettavaa veroa on riittävästi. Opintolainavähennys voidaan hyödyntää verotuksessa 15 vuoden sisällä valmistumisesta.

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