Export Education Levy (EEL)

Level of compliance Main audience Other


  • Boards
  • Principals and Tumuaki
  • Administrators


The Export Education Levy (EEL) applies to State, State Integrated and Private schools | kura that enrol fee-paying international students.

The levy does not apply to overseas students with domestic student status (for example, New Zealand residence visa holders or exchange students) and students studying overseas as part of a New Zealand course.

About the levy

The levy is used to support a range of activities and projects relating to the export education industry, including promotion and marketing, and quality assurance. The levy is also used to fund administration of the Education (Pastoral Care of International Students) Code of Practice, and the International Student Contract Dispute Resolution Scheme (DRS).

EEL reintroduced for 2023

In response to significant financial hardship being faced by the international education sector due to COVID-19, the obligation for providers to pay the levy was suspended in 2020 and 2021, and further revoked in 2022.
In October 2022, Cabinet confirmed that the EEL would be re-introduced on 1 January 2023, following New Zealand’s decision to re-open its borders to international travel.

International Student information - ENROL

It is a school | kura responsibility to ensure the ENROL register is accurate with fee-paying international students by the levy calculation deadline. This is because the Export Education Levy (EEL) uses the database to calculate your allocation.

Information in ENROL about fee-paying international students at your school | kura are available in Pourato. The student name, student number, start date, end date and weekly fee details from ENROL are updated daily in Pourato.

Finding information in Pourato(external link)

Calculating the Export Education Levy

EEL is calculated as part of the Quarterly operational funding. EEL consists of a variable component based on the tuition fees paid by international students. The variable levy is 0.0050 x Total tuition fees ($) collected by the school | kura for international students.

GST will be added to the Quarterly operational funding instalment, which will include EEL.

Timing for Export Education Levy (EEL)

The levy is debited (recovered) from your Quarterly operational funding instalment and published in Pourato.

  Start Date End Date Funding instalment
Trimester 1 1 February 30 April Q3 - July
Trimester 2 1 May 31 July Q4 - October
Trimester 3 1 August End of school year Q2 - April

EEL Tax Invoice

For accounting purposes, a tax invoice with a school | kura EEL payment can be printed from Pourato. The tax invoice will be for a Trimester levy and will include GST.

International Student Levy (ISL)

An International Student Levy (ISL) applies to international fee-paying students enrolled at state or state-integrated school | kura. International Student Levy – Education in New Zealand

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