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Date 5 September 2025 | Circular 2025/02 | Category resourcing
This circular is about Private School Subsidy Funding for 2026.
This circular replaces Private School Subsidy Funding 2024/01.
The action needed is to note the information.
It is intended for proprietors and principals of private schools.
Enquiries about the private school subsidy should be directed to the Ministry of Education's Channels team.
Phone: 04 463 8383
Email: [email protected]
Introduction#
This circular provides schools with information about private school subsidy funding for 2026.
School financial year and payment schedule#
The 2026 funding year commences on 1 January 2026 and concludes on 31 December 2026. Quarterly instalments will be paid in advance, at the beginning of each funding period, as shown below:
| Date paid (2025) | Period covered | Number of months funded | Percentage paid of remaining grant |
|---|---|---|---|
| 5 January | January-March | 3 months | 25.0% |
| 1 April | April-June | 3 months | 33.3% |
| 1 July | July-September | 3 months | 50.0% |
| 1 October | October-December | 3 months | 100.0% |
This payment method ensures that when an entitlement is adjusted, either up or down, the school board will receive 100% of the school’s entitlement in the current year.
Per-student subsidy rate calculation#
Calculation of rate#
As part of Budget 2025, the Government is providing an additional $15.661 million over 4 years to increase support for private schools by:
- raising the per-student rates of the private schools’ subsidy, and
- making funding adjust for changes in the volume of students.
In total, the private school subsidy will increase by 11%, from $41.6m per year to $46.2m per year.
Per-student subsidy rates for 2026#
The per-student rates are set at four levels to recognise the cost of curriculum delivery at each year level.
This table shows the per-student subsidy rates for the 2026 year:
| Year level | 2026 funding rate GST exclusive |
|---|---|
| Years 1 to 6 | $1,016.45 |
| Years 7 to 8 | $1,097.11 |
| Years 9 to 10 | $1,301.14 |
| Years 11 to 15 | $1,918.04 |
Rolls used for funding#
Funding roll#
Boards are funded on what is considered to be their peak roll.
- July roll – primary schools.
- March roll – intermediate, area, composite and secondary schools.
Funding is initially calculated using your provisional roll and is adjusted throughout the year once your actual rolls are received.
Pourato calculates your provisional roll using your school’s previous roll returns. This is the same process used for state and state-integrated schools. For primary level students, Pourato uses the current and previous year’s July rolls, and the current and previous 2 years’ March rolls. For secondary students, Pourato uses the current and previous 2 years’ March rolls.
New entrant adjustment#
A new entrant adjustment is added to the actual roll for primary and composite schools. This estimates the number of new entrants likely to enrol between the date of the roll being used and 10 October.
- Where a March roll is used, a new entrant factor of eleven-twelfths is applied to the Year 1 roll. The result is rounded up to the nearest whole number.
- Where a July roll is used, a new entrant factor of five-eighteenths is applied to the Year 1 roll. The result is rounded up to the nearest whole number.
Rolls used to calculate funding payment#
| School type | January instalment | April instalment | July instalment | October instalment |
|---|---|---|---|---|
| Primary | Calculated provisional roll | Actual roll submitted in March 1 roll return | Actual roll submitted in March 1 roll return | Actual roll submitted in July 1 roll return |
| Intermediate, area/composite, secondary | Calculated provisional roll | Actual roll submitted in March 1 roll return | Actual roll submitted in March 1 roll return | Actual roll submitted in March 1 roll return |
To view go to the Funding – Operational Funding tab and display the 2026 year.
Ongoing Resourcing Scheme – cashed up updates#
Boards receive funding for ākonga | students verified as having high or very high ongoing learning support needs through the Ongoing Resourcing Scheme (ORS). This is equivalent to the ORS staffing entitlement for state and state-integrated schools.
ORS Cashed Up student and funding information displays in Pourato. Your current student details are in the Students > ORS Cashed Up tab.
The 2026 indicative operational funding will include an ‘ORS Cashed up’ component for eligible students and will display in Pourato from 12 September 2025.
Go to the Funding > Operational Funding tab and display the 2026 year to view these quarterly payments.
The Overview of the Ongoing Resourcing Scheme page has useful information. Contact your regional office if you have any questions.
Overview of the Ongoing Resourcing Scheme
Export Education Levy#
The Export Education Levy is payable by any education provider that enrols international fee-paying students, including private schools. For private schools, the levy is calculated as 0.5% (including GST) of international student fees, which is the same levy applied to state and state-integrated schools.
Initiatives currently funded by the EEL include the administration of the international component of the Education (Pastoral Care of Tertiary and International Learners) Code of Practice 2021, and an independent Dispute Resolution Scheme that can be accessed by international school students.
More information#
Email us any queries.
Email: [email protected]
Change of bank account number#
If a school’s bank account number changes, a Change of Bank Account form must be completed.
Email your completed form to the below address.
Email: [email protected]
You can also post it to:
The Finance Division, PO Box 1666, Wellington.
Forms are available on the page below.
GST queries#
Operational funding entitlements and instalments in Pourato display the entitlement for each component as a GST exclusive amount.
Boards are required to account for GST on the full amount received. If you have questions about GST or other tax obligations, consult Education Centres: A Tax Guide for Organisations that Provide Education (IR253). This is available from the Inland Revenue Department.
Education centres – Inland Revenue
Issued by Bridgette Hickey, Manager Operational Resourcing and Funding, Te Pae Aronui
Ministry of Education, 1 The Terrace, Wellington, P O Box 1666, Wellington 6140, New Zealand.
Phone: 04 463 8383
Email: [email protected]
