Financing for equity in primary and secondary education
1. Education resources to subnational governments
2. Education resources to schools
3. Education resources to students and families
4. Social policies and family support programmes
Introduction
In Belarus, the education system is centralised both financially and administratively. The Ministry of Education (MOE) is responsible for implementing national policies and overseeing quality control in the field of education and youth. Management is delegated through six regional Education Departments and the Education Department of the Minsk City administration, which supervise education institutions at the oblast (regional) level and in the city of Minsk. These departments, in turn, coordinate rayon (district) Education Departments, which are responsible for overseeing educational institutions within their districts.
The legal foundation for state education policy is the Education Code of the Republic of Belarus, a comprehensive legislative act that codifies all related legal norms to regulate the education system. The Code has been subject to recent updates, with a comprehensively amended version signed into law in December 2024. These amendments are aimed at increasing the efficiency, quality, and accessibility of education while expanding state protection for vulnerable groups. Key changes with direct relevance to equity include new authorizations for local authorities to provide free student transportation and preferential admission rights for children with disabilities to specialized institutions.
Belarus’s commitment to education is situated within its broader national development framework, notably the National Strategy for Sustainable Development of the Republic of Belarus until 2035, the Program of Socio-Economic Development of the Republic of Belarus for 2026–2030 and the current state program "Belarus Intellectual" for 2026–2030, and Strategy for the Development of the Education System of the Republic of Belarus until 2035, which set priorities on quality, governance, and modernization. Public expenditure on education as reported by World Bank DI has been ~4.95% of GDP in 2023.
1. Education resources to subnational governments
In accordance with Article 129 of the Education Code of the Republic of Belarus (2011, as amended in 2025), the financing of educational institutions and state educational organizations that ensure the functioning of the education system is carried out through allocations from the republican and (or) local budgets, contributions from founders, funds derived from income generating activities, gratuitous (sponsorship) assistance from legal entities and individual entrepreneurs, as well as from other sources not prohibited by legislative acts.
2. Education resources to schools
In recent years, the mechanism for distributing educational resources has undergone a significant transformation. As part of improving the budget financing of educational institutions, the country has transitioned from line-item (estimate-based) budgeting to normative (per capita) expenditure planning. Currently, under this normative planning model, the operations of all institutions providing general secondary, pre-primary, and secondary vocational education (which are subordinate to the education authorities of local executive and administrative bodies) are financed.
Through a World Bank Grant, representatives of the education system of the Republic of Belarus were acquainted with international best practices, including the application of new education financing mechanisms (normative per capita financing). The introduction of these new financing mechanisms was carried out gradually, beginning with the piloting of normative financing for general secondary education institutions in 2015.
The per student expenditure norm for tuition and upbringing in institutions of general secondary, pre-primary, and secondary vocational education is revised on an annual basis.
The volume of local budget expenditures allocated for the operation of institutions providing general secondary, pre primary, and secondary vocational education (calculated in accordance with normative expenditure planning) is determined based on the established norm, corrective coefficients applied to the per student expenditure norm in pre primary institutions, and student enrolment figures.
In implementing normative expenditure planning mechanisms, the Government establishes per-student expenditure norms for tuition and upbringing depending on the location of the general secondary or pre-primary institution. For example, for 2026, the norm for general secondary education institutions located in cities and urban-type settlements is set at 4,261.48 Belarusian rubles per year, while for those in rural localities it is 9,598.05 Belarusian rubles per year.
When determining the volume of funding allocated for the operation of general secondary and pre-primary institutions under normative expenditure planning, corrective coefficients are applied to the norm. These corrective coefficients take into account the specifics of different types of educational institutions; the characteristics of instruction for particular categories of students and the functioning of general secondary institutions; the size of the educational institution; and the location of the educational institution. Thus, through corrective coefficients, factors that objectively affect the volume of expenditure per student are taken into account.
Alongside recurrent financing, a large investment programme directs capital funds to rural and small-town schools for equipment and facility upgrades, prioritising underserved areas.
In accordance with legislation, purchases are made at the expense of the republican budget (for example, specialised transport) to ensure access to education for children with disabilities. This is an example of targeted funding that helps schools work with vulnerable groups. For instance, in 2023, 2024, and 2025, 120 school buses equipped with lifting mechanisms were purchased. Taken together, these mechanisms channel additional public resources to schools in disadvantaged areas and to those working with children from vulnerable groups.
3. Education resources to students and families
Free Provision of Textbooks and Learning Materials
In accordance with the Education Code of the Republic of Belarus (Article 39), textbooks and teaching aids may be provided either free of charge or on a paid basis. Free provision is granted to children in sanatorium boarding schools and special educational institutions, students with special educational needs, orphans and children without parental care, children with disabilities under eighteen, preschool children suffering from serious illnesses such as cancer or tuberculosis, students from families receiving state child allowances; it also covers learners where one parent/adoptive parent is disability group I or II, and for other categories established by legislation. Additionally, students from large families (those with three or more children) are eligible for a 50 percent reduction 50 percent reduction of the established fee for the use of textbooks and teaching aids. In accordance with current legislation, the fee for textbooks and teaching aids is set at 0.5 of the base amount.
Free transport and preferential admission rights
According to recent amendments (Dec 2024; in force mainly from 1 Sep 2025) measures for the social protection of learners have been expanded. In particular, local authorities are now authorized to arrange free transportation of students within populated areas not only to and from schools, but also to educational, cultural and sporting events, which helps reduce costs for families, especially in rural areas. The law also adds children with disabilities under 18 to the list of groups with preferential admission to sanatorium-type boarding schools, ensuring targeted access to institutions that combine education and specialized health services. These changes continue Belarus’ reliance on in-kind benefits (e.g., free/discounted textbooks under the Education Code) rather than direct cash transfers, focusing support on specific barriers to participation.
Tax relief for education expenses (personal income-tax deduction)
Belarusian taxpayers can claim a “social tax deduction” under Article 210 of the Tax Code for the cost of education, either their own studies or those of a close relative (such as a child, spouse, or sibling), if it is for a first higher, secondary-special, or vocational programme in Belarus. The deduction also applies to repayments of education loans, including both principal and interest, provided the payments are made to accredited domestic institutions and not reimbursed by the state or employer. This measure effectively reduces taxable income, lowering household education costs and encouraging private investment in human capital.
4. Social policies and family support programmes
School Subsidy (One-time “back-to-school” material assistance for large families; targeted social assistance for low-income families)
Under the State Programme "Development of Demographic Potential" for 2026–2030, approved by Resolution of the Council of Ministers of the Republic of Belarus No. 765 of 24 December 2025, regional support measures for families with children include the payment of one-time material assistance to families raising three or more children enrolled in general secondary and special education institutions of the Republic of Belarus. The payment amounts to 30 percent of the subsistence budget per capita average, effective as of 1 August of the calendar year, for each student. For example, for 2024/2025 MoLSP/BelTA reports one-time back-to-school payments to ~115k large families, covering ~240k pupils (30% of the subsistence minimum per child).
Chernobyl-area social programmes
Belarus’ multi-year Chernobyl programmes allocate a majority share to social support, including benefits and free meals for children, health recuperation, etc., targeting affected districts where school participation costs can be higher.
Family Capital (large one-time for 3+ children) education-eligible use
The programme is a long-running capital grant (initially introduced by Presidential Decree No. 572 (2014), with ongoing updates) for families with three or more children. Rules explicitly allow using the capital to pay tuition (scope recently expanded to allow payment for the “next academic year”).
5. School meal programmes
Belarus introduced subsidised school meals in the late 1990s, initially focusing on regions affected by the Chernobyl disaster and later expanding nationwide as a social protection and children’s health measure. The Education Code of the Republic of Belarus (Article 38) defines the provision of meals as a measure of social protection for learners and part of the overall family support system. Meals are provided in a balanced and nutritious manner, ensuring conditions for successful learning. Food norms and monetary expenditure norms for meals are approved by the Government of the Republic of Belarus or an authorised body.
Parental payment for meals is made in accordance with the established monetary expenditure norms per learner per day, calculated on the basis of natural food norms. When meals are provided by third-party legal entities or individual entrepreneurs on a fee-paying basis, a multiplying coefficient of 1.3 is applied to the monetary expenditure norms. The Government has established free meals for all pupils in grades 1–4, free meals for grades 5–11 in rural schools, and additional eligibility for defined categories (e.g., low-income and large families, children with disabilities, sports classes). Public briefings estimate the share of pupils receiving free meals at ~70%. In response to rising food prices, the government increased the monetary spending norms for meals by 5% from 1 October 2025 to protect meal quality despite inflation.
Menu quality and nutrition are regulated nationally. Methodological recommendations for school meals are developed by several ministries. Following a pilot project in 23 schools in 2022/2023, an Information Collection of Technological Cards of Dishes and Products was prepared, featuring over 400 dishes tailored to children's tastes. The project's success, driven by optimised processes, adjusted schedules, modernised canteens, and new technologies, has been implemented nationwide. In accordance with Resolution No. 525, certain products are prohibited in school meals. The Republican Centre for Hygiene, Epidemiology and Public Health oversees health, ensuring meals meet hygienic standards, age-related needs, and children's preferences.
This profile was reviewed by Ministry of Education of the Republic of Belarus and by Ms. Hannah Siarova.
