International student levy

The international student levy applies to international fee-paying students enrolled at state or state-integrated schools. The levy doesn’t apply to exchange or New Zealand Aid programme (NZAID) students.

Calculating the international student levy

For each international fee-paying student, we multiply the number of enrolled weeks by a weekly rate to calculate the levy amount. We use data from ENROL to calculate this, so it is important to keep ENROL up to date.

The levy is calculated per trimester, which means your levy amounts are spread over the year.

International student levy rates

The rates for the international student levy are called foreign fee rates. They're published with the operational funding rates.

For more information about funding rates, visit operational funding rates.

Although the levy rates don’t change annually, the levy is occasionally updated as part of a review process. If this occurs schools will be notified in advance.

Example ISL calculation

Below is an example of how the International Student Levy is calculated:

 Primary School StudentSecondary School StudentCalculation notes
Date enrolled for this Trimester 31/01/2020 31/01/2020  
Date enrolment for this Trimester ended 14/04/2020 14/04/2020 We use nominal dates based on school being opened for the required number of half days, so the date may not be the exact date the student began or finished the Trimester. This is done as the first and last day of the year varies between schools
Number of calendar days enrolled this Trimester  75  75  
Number of holidays days 18  18   
Number of Tuition weeks 8   8 Rounded to the nearest week
Funding fee charged per week $10.73 $11.00 As at 2020
International Student Levy (incl. GST)* $86 $88 Funding fee multiplied by the number of tuition weeks

*Note in 2020 and 2021 that the Export Education Levy portion of the ISL will be credited back to you. Please see the Export Education Levy Cancellation section below for details

Collecting the international student levy

The levy is debited from your operations grant instalments. At the end of each trimester we email a spreadsheet (RS15) to your school that lists the international fee-paying students and their levy amounts, so your school will know in advance how much will be deducted.

Deducting the levy

Levies are deducted from your operational funding instalments at the following times.

2020 dates

  • Trimester 1: 31 January to 30 April — October instalment **
  • Trimester 2: 1 May to 31 July — October instalment **
  • Trimester 3: 1 August to end of school year — January instalment.

** Due to COVID-19 both Trimester 1 and 2 will be deducted from the October instalment.

2021 dates

  • Trimester 1: 1 February to 30 April— July instalment
  • Trimester 2: 1 May to 31 July— October instalment
  • Trimester 3: 1 August to end of school year — January instalment.

2022 dates

  • Trimester 1: 31 January to 30 April— July instalment
  • Trimester 2: 1 May to 31 July— October instalment
  • Trimester 3: 1 August to end of school year — January instalment.

The impact of the Export Education Levy cancellation on the International Student Levy

Please visit information on the suspension of the Export Education Levy for schools.

Requesting a refund for international student levies

Because we use the ENROL database to calculate the number of weeks each international student has been enrolled in a trimester, refunds are rarely needed. However, if your school believes a refund is due contact our administrator
EEL.Administrator@education.govt.nz.

Receiving the levy invoices

The levy invoices are sent to the email address/contact person who is loaded in ENROL. The ENROL contact is used because the levy is calculated from the International Student Data entered into ENROL. All RS15/RS16 invoices are sent to this email. If you would like all correspondence regarding data entered in the ENROL application for all students at your school, that can be updated in ENROL. We don't have a separate point of contact for the international student levy specifically.

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