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)
In 2023, the official entrance age to pre-primary education was 3 years old, 4 years of free pre-primary education and 1 year of compulsory pre-primary education were granted in legal frameworks. The net enrolment rate for pre-primary for both sexes was 96.12%.
Governance
Local governments are responsible for funding education, including pre-primary schools, using their own resources and subsidies. The Ministry of National Education (MEN) determines the amount needed for educational purposes, which is a key factor in assessing the expenditure needs of local governments. This evaluation helps establish whether a local government qualifies for subsidy financing. The management of education, along with the administration of schools, nursery schools, and other educational institutions, is decentralized. Nursery schools are managed by municipalities (Gmina), which are the lowest-level local government units. Integration and special kindergartens, where children with additional needs are supported, are also governed under the same model.
Tuition-free status
Pre-primary is free from 3-6 years-old and compulsory from the age of 6.
1. Education resources to subnational governments
The primary source of revenue for local governments in Poland comes from centrally determined personal income taxes (PIT) and corporate income taxes (CIT). In addition to these, local governments also generate revenue from various own sources. Alongside their own revenue, there is subsidy (general grant) calculated based on estimated financial needs. The subsidy is designed to supplement local government revenues and is only available to those local governments whose financial needs surpass a specific calculation amount.
Education-related financial needs are categorized under "equalization needs," which are computed for less affluent local governments. This calculation takes into account factors such as the number of school classes and the number of preschool-aged children.
More importantly, education needs are assessed within the framework of "educational needs." The total amount of these educational needs for all local governments was set based on the educational subsidy and grant, which were in effect in the Polish local finance system until 2024. Educational needs constitute the largest part of the financial needs of local governments (over 70%) The variation in these needs among local governments is determined based on number of elements - “weights”, which are decided every year by the Ministry of Education. The weighting considers among others the number of children enrolled in preschools, making a distinction for those who require special support, including those with disabilities, socio-economic disadvantage, and minority language background. Additionally, special weightings account for the structure of teacher salary expenditures and the specific characteristics of the facilities, such as whether they are located in a rural area or a city.
This algorithm applies weightings that allocate extra funding to pre-school children according to certain categorisations: children with disabilities, children from socio-economic disadvantage, pupils from minority language backgrounds, pupils from Ukraine and those for whom Polish is a second language. The weights are decided by the Ministry of Education. For example, in 2024, rural students had a 40% premium if they were in a town with a population of less than 5,000.
Local government units are also entitled to apply for grants for specific purposes, such as encouraging access to reading in 2024. Grants in 2025 cover projects supporting a range of recipients, including young mothers, refugees, and those with special needs. The EU often partners with Poland in the allocation of funds to these grants.
2. Education resources to institutions
Public kindergartens operated by local governments receive operating subsidies from the municipal budget. Kindergartens managed by other entities that operate as public kindergartens receive a subsidy equal to the current expenses allocated by the local government per child in its own kindergarten. In contrast, private kindergartens receive a subsidy that amounts to 75% of the per-child allocation provided for local government kindergartens.
Registered educational organisations are also entitled to apply for targeted grants administered by the Ministry of Education and grouped at the regional level. These grants often have an EU funding component. In 2024 in Wielkopolska, the majority of grants were awarded to municipalities, although some were given to private institutions to expand access to pre-primary education. For example, from 2021 to 2027, in partnership with the EU, funding was granted for an integration kindergarten to improve access for those with special needs.
Public kindergartens operated by local governments receive operating subsidies from the municipal budget. Kindergartens managed by other entities that operate as public kindergartens receive a subsidy equal to the current expenses allocated by the local government per child in its own kindergarten. In contrast, private kindergartens receive a subsidy that amounts to 75% of the per-child allocation provided for local government kindergartens.
Registered educational organisations are also entitled to apply for targeted grants administered by the Ministry of Education and grouped at the regional level. These grants often have an EU funding component. In 2024 in Wielkopolska, the majority of grants were awarded to municipalities, although some were given to private institutions to expand access to pre-primary education. For example, from 2021 to 2027, in partnership with the EU, funding was granted for an integration kindergarten to improve access for those with special needs.
3. Education resources to students and families
In public preschools, which are operated by municipalities as well as other organizations, parents are entitled to at least five hours of free preschool education each day. Any additional hours beyond this are subject to a fee, the amount of which is determined by the local government within the limits set by the central government. Local governments have the option to provide more free hours or to implement exemptions from fees.
4. Social policies and family support programmes
The universal child benefit, administered by the Ministry of Family, Labour and Social Policy (MRiPS), provides financial support for children. Although this benefit and the related PLN 300 “Dobry Start” payment at the beginning of the school year in 2025 are described as an “educational benefit”, there is no conditionality attached to attendance at kindergartens.
Means-tested benefits, also administered by MRiPS, can support children in difficult circumstances. In 2025, these include allowances for starting the school year, and for the education of children with additional needs.
The Meals at School and Home (Posiłek w szkole i w domu) programme, funded by the MRiPS, mandates that free meals be provided to families in difficult circumstances, disabled children and low-income families. Section 1 outlines that entitled children are provided with school meals. Section 3 expands school meal provision capacity in educational settings such as kindergartens.
This profile has been reviewed by Agnieszka Kopańska of the University of Warsaw.
