Financing for equity in pre-primary education
1. Education resources to subnational governments
2. Education resources to institutions
3. Education resources to students and families
4. Social policies and family support programmes
Introduction
Key financing indicators (UIS Data)
The official entry age to pre-primary education is 3 years old. In 2021, the net enrolment rate for pre-primary education (both sexes) was 83%.
Governance
Pre-primary education institutions are financed by both state (Ministry of Education and Science) and local budgets. Local budget expenditures dominate education spending, mainly financing early childhood, general secondary education, and vocational education. Municipalities own most pre-primary and early childhood education institutions and finance them through local budgets. Pre-primary services are mainly financed by rural, settlement and city councils and other legal sources.
Tuition-free status
Under the Law on Early Childhood Education and Care, the state guarantees children the right to free early childhood education in state and municipal institutions, with responsibility under the Ministry of Education and Science.
1. Education resources to subnational governments
According to the 2017 Law on Education (as amended in 2025), the financing of education from the state budget is provided through educational subventions to local governments, including for pre-primary education. The amount transferred to local budgets is determined by a formula that considers the level of education, location, students with special educational needs, features of the education for students from national minorities, and the need to transport students to and from the institution, among other factors.
2. Education resources to institutions
Pre-primary education institutions, regardless of ownership, may be funded through state and local budgets, founders, parents or guardians, voluntary donations from individuals and legal entities, and other sources permitted by law. The objective of government funding is to ensure accessibility and provide services free of charge. Financing is regulated by the 2017 Law on Education (amended 2025) and the 2025 Law on Preschool Education.
Targeted Support and ‘Funding Follows the Child’
The state provides subsidies for children with special educational needs, covering additional psychological, pedagogical, and developmental classes, as well as special means for psychophysical development. Orphans and children deprived of parental care are guaranteed access to preschool education in state and municipal institutions at public expense. Financing generally follows the ‘funding follows the child’ approach, whereby local budgets fund the preschool chosen by parents. If municipal preschools have insufficient places, parents are fully or partially compensated for enrolment in another institution, or funding is transferred to the chosen preschool.
Private Preschools and Municipal Budget Allocation
Private preschools benefit from tax privileges, such as VAT exemption, and may receive rent discounts at the discretion of local authorities. For municipal preschools, approximately 70% of income is allocated to salaries and bonuses, while the remaining 30% is reserved for improvement and development expenses.
3. Education resources to students and families
Right to Free Pre-Primary Education and Medical Care
The state guarantees all children the right to free pre-primary education in state and municipal institutions, as well as free medical care within these institutions. Payment is only required for meals in pre-primary education institutions, with local authorities providing free meals for children from large or low-income families, orphans, children deprived of parental care and children with disabilities attending special and inclusive classes (groups), at the expense of the local budget. Children from families receiving assistance under the Law on State Social Assistance to Low-Income Families, as well as those from families listed in the Law on the Status of War Veterans, Guarantees of Their Social Protection are also entitled to free meals. The legislation also defines the circumstances under which the fee for meals may be reduced by 50% for families with three or more children.
Priority Enrolment
Priority for enrolment in state or municipal pre-primary institutions is granted to: children residing within the institution’s service area; siblings of current students (including adopted siblings); children of preschool staff; children with special educational needs due to intellectual, sensory, or physical impairments; orphans and children deprived of parental care placed in foster, family-type, patronage, or adoptive care; children in difficult circumstances registered with children’s services; and internally displaced children or those affected by military operations and armed conflicts.
4. Social policies and family support programmes
In 2025, the Ministry of Social Policy introduced the e-Nursery (eJasla) support programme to assist families with children aged 1–3 when at least one parent is employed. The programme provides UAH 8,000 per child per month, with an increased amount of UAH 16,000 for children with disabilities. Funds can be used to cover the cost of childcare services, including private kindergartens, ensuring working parents have financial support for early childhood care.
