Funding

Early childhood care funding

Early childhood care takes place mainly in children's groups (dětské skupiny) and neighbourhood children’s groups (sousedské dětské skupiny). Their financing system was introduced by an amendment to the Act on Providing Childcare in a Children's Group effective from October 2021. From 2022, providers of childcare services in a children's group are entitled to an operating contribution paid from the state budget. The contribution is allocated and paid by the Labour Office of the Czech Republic.

By law, all providers with valid authorisation are entitled to the contribution, except for state organisational units and state-subsidised organisations. The condition for providing a contribution to a given capacity place is submitting an application within the set deadline and concluding a childcare contract with a parent who has proven participation in labour market (for more details see chapter Organisation of childcare). The contribution can be provided if the children's group has at least 3 capacity places and if the places are filled for at least 3 hours a day. It is not provided for a capacity place occupied by the provider's own child, if the provider is a childminder running a children's group with a capacity of no more than 4 children.

The contribution can be used for:

• wages and salaries and related expenses (insurance premiums, remuneration, etc.),
• costs associated with the provision of compulsory continuing professional education for childcare staff,
• children's meals (provided under specified conditions),
• costs for energies, rent, consumables, and other operating costs.

The financing follows the normative funding system valid in private nursery schools (mateřská škola) and school canteens (školní jídelna). Because of greater flexibility in the children's group, where daily attendance throughout the week is not as common, the per capita amount is set as a daily rate. In the children's group, the per capita amount for a child under 3 years of age (until 31 August after reaching the age of 3) is 1.7 times the per capita amount for a child in a private nursery school; for older children, the per capita amount is the same as in a private nursery school.

Per capita amounts for 2024

	daily amount for operation	daily amount for meal	approximate monthly amount
children under 3 yrs. in mainstream children’s groups	CZK 601.15 / EUR 24.8	CZK 23.99 / EUR 0.99	CZK 13 128 / EUR 542.3
children under 3 yrs. in neighbourhood children’s groups	CZK 282.89 / EUR 11.7	-	CZK 5 940 / EUR 245.4
children over 3 yrs. in mainstream children’s groups	CZK 353.62  / EUR 14.6	CZK 14.11 / EUR 0.58	CZK 7 722 / EUR 318.9
children over 3 yrs. in neighbourhood children’s groups	CZK 282.89 / EUR 11.7	-	CZK 5 940 / EUR 245.4

Note: The approximate monthly amount is the product of the average number of working days per month (21) in 2026 and both daily per capita amounts. Meals for children in neighbourhood children’s groups are always provided by parents. Rate: CZK/EUR 24.21  – 8 June 2026.Source: website of the Ministry of Labour and Social Affairs (in Czech).

Providers apply for a contribution separately for each children's group and month through an electronic application, which is also used to collect data on real attendance. The monthly contribution amount is determined based on real attendance from the previous month.

In the case of children under 3 years of age, receiving an operating contribution influences the amount of fees in the children's group.

Children over 2 years can also be educated at nursery schools (mateřská škola). For funding of nursery schools, see section Early childhood and school education.

Early childhood and school education funding

Pre-primary, basic, upper secondary and tertiary professional education is regulated by the Education Act and is funded from the state budget and budgets of the territorial administrative units, i.e., the school organising bodies.

The current system of financing public schools and school facilities was established through the 2020 amendment to the Education Act, which set up a new system of financing the activities of schools and after-school centres from the state budget. Financing of schools and school facilities established by regions, municipalities, or voluntary associations of municipalities is normative.

Pedagogical work in nursery schools (mateřská škola), basic schools (základní školy) and upper secondary schools (střední školy), conservatories (konzervatoře) and after-school centers (školní družiny) is financed based on the real amount of teaching hours taking place in accordance with the framework education programme for said level of education (or § 118 of the Education Act in case of after-school centers (školní družiny)).

Pedagogical work in tertiary professional schools (vyšší odborné školy) is financed normatively through a per capita amount per student in an accredited study programme.

Basic art schools (základní umělecké školy) are financed normatively per pupil. The financial norms for basic art schools (základní umělecké školy) and pedagogical work in after-school centres (školní družiny) are set centrally by the Ministry of Education.

Schools facilities such as school centres (školní kluby), boarding facilities (domovy mládeže, internáty), children's homes (dětské domovy) etc. (with the notable exception of after-school centres (školní družiny)) are financed through regional normative amounts per unit of activity set out by Act on Per Capita Amounts (no. 310/2018). Regional normative amounts are set by the regions and the Prague magistrate.

For details on public school financing see section Financing of schools from the state budget.

The 2025 amendment to the Education Act put into effect a change in financing of schools and school facilities established by regions, municipalities, and voluntary associations of municipalities. With this change the financing of all non-pedagogical work and some of the so-called non-investment expenses (textbooks, teaching aids, CPD, among others) falls to the statutory authority establishing the school. The change is tied with an increase in the share of tax revenue for regions and municipalities.

This amendment also set out new regulations for the financing of catering in schools, which brings significant changes for schools, school facilities and those establishing them. Unlike previously, when school catering facilities established by regions, municipalities, or voluntary associations of municipalities were financed from the state budget through regional normative amounts, now they are financed directly by the statutory authority which established them. Changes will also take place for denominational and private school catering services, for whom new regulations for subsidies and contracts were set out.

This new system gives the statutory authorities greater autonomy and responsibility in professionally managing schools. Statutory authorities gained greater decision-making rights in regards to financing non-pedagogical work and non-investment expenditures. The aim of this legislation change was to allow for greater reflection of local conditions and needs of individual schools and create space for closer cooperation between schools and statutory authorities.

Starting 1 January 2026, the state can enact a targeted increase in financing for schools with a higher level of difficulty in education provision (so-called "indexing”).

Financing of private schools and school facilities is done through a normative per capita amount according to the contracts between the region and the school according to Act no. 306/1999 (for more information see section Private education).

Financing of denominational schools and school facilities is also done through a normative per capita amount. The subsidies are distributed directly from the state to the individual schools and school facilities.

Types of expenditures

The chief prerequisite for providing financial assistance from the state budget to schools and school facilities is the school or school facility being listed in the School Register. By registering in the School Register the school or school facility becomes entitled to be allocated financial resources from the state budget according to the conditions set out in the Education Act.

In the case of schools and school facilities established by regions, municipalities, and voluntary associations of municipalities we speak of the so-called direct educational costs, which cover:

• pedagogical staff salaries, wages, reimbursements and bonuses for work emergencies or work done beyond the work contract, severance pay, deductions for social insurance and health insurance and other costs which follow from labour law relations, and contributions to the cultural and social needs fund;
• the provision of swimming lessons or the professional training to gain a driver’s or welding license in cases where such courses are part of the framework education programme

Running costs and investment costs are covered by the organising body of the particular school (region, municipality, association of municipalities). Resources for these expenses can come from tax revenue (in the case of regions and municipalities) which are divided (in the case of municipalities) according to the number of children in pre-primary education and pupils fulfilling compulsory education in schools established by the municipalities according to the Act on Budgetary Rules of Local and Regional Budgets. In the case of schools and school facilities established by voluntary associations of municipalities the amount resources for covering running costs is set out by the yearly Act on State Budget. The statutory authority can also provide their schools or school facilities additional funding for non-investment costs for which the school gets resources from the state budget according to the Education Act.

Denominational schools and school facilities are provided with a subsidy for non-investment costs connected to education or school services. These can be used for both direct educational costs and running costs.

Financing of schools from the state budget

 

FUNDING OF SCHOOLS ESTABLISHED BY REGIONS, MUNICIPALITIES AND ASSOCIATIONS OF MUNICIPALITIES

Since 2020, the so-called "standardised cost-based funding system“ has been in force, replacing the previous system of national and regional normative per capita (per-pupil) amounts. The current system is based on the financing of the real volume of teaching and the real amount of teachers' tariff salaries in nursery schools (mateřské školy), basic schools (základní školy), upper secondary schools (střední školy), after-school centres (školní družiny), and conservatoires (konzervatoře).

Financial resources for direct education expenses from the budget of the Ministry of Education are transferred to special accounts of the regions and are allocated to individual school (school facility) legal entities. The allocated amount is determined by the Ministry of Education.

Resources for school facilities overall (other than after-school centres) are allocated through country-wide normative subsidies. The allocation of the resources to individual school facility legal entities is done by the regions through regional normative standards according to Decree no. 310/2018. Part of the allocated direct costs is also the resources for support measures according to the real number of recommended, provided, and reported support measures (which require additional funding) for children with SEN in schools and school facilities in the region.

The country-wide normative subsidy amount is determined by the Ministry of Education as the amount of expenses allotted to one family group of a children’s home (dětský domov), one person housed in a boarding facility (domov mládeže, internát), one child in a nursery school (mateřská škola), pupil in a basic school (základní škola), or student in the daily form of education in upper secondary school (střední škola), conservatoire (konzervatoř), or a tertiary professional school (vyšší odborná škola). Part of the country-wide normative subsidy amount determination is also the number of employees of said school.

Furthermore, a financial reserve is prescribed to individual regions according to criteria set out by the Ministry of Education.

Financial flows in the public school financing system can be divided into two phases:

• Phase 1: The Ministry of Education creates a breakdown of most of the financial resources for direct education expenditures, which includes the calculation and determined amounts for each individual school and the pedagogical staff of after-school centres in individual regions.
• Phase 2: The regional authority will supplement the above-mentioned central breakdown of the Ministry of Education with a breakdown of funds for school services through regional per capita amounts (which does not apply to pedagogical work in after-school centres).

Financed subject:

I./ Financing of pedagogical work: The maximum extent of teaching / education to be paid from the state budget is stipulated by a binding legal regulation (a government regulation and a decree) for individual areas of education.

• The Ministry of Education determines the amount of funds for the actual number of its teachers for each individual nursery school (mateřská škola), basic school (základní škola), upper secondary school (střední škola), after-school centre (školní družina), and conservatoire (konzervatoř), if the hour rate of their work (direct teaching activities) does not exceed the stipulated maximum range. The volume of provided funds also respects the factual placement of teachers in salary categories and grades within the salary structure at the school (obligatory state-regulated pay system in the public sphere).
• The Ministry of Education also specifies for each individual nursery school (mateřská škola), basic school (základní škola), upper secondary school (střední škola), after-school centre (školní družina), and conservatoire (konzervatoř) formula-based funds for other claimable and non-claimable (variable) salary components, according to the number of teachers. This ensures that the school always receives funds for the other salary components in addition to funds for tariff components of salaries. And the school head is guaranteed that he or she will not be forced to provide tariff components of teachers' salaries at the expense of funds for other salary components (especially the motivational ones).

II./ Financing the provision of compulsory swimming lessons in primary education (only the teaching, not the transportation or cost of the pool rental/upkeep) or the professional training to gain a driver’s or welding license in cases where such courses are part of the framework education programme.

Basic art schools and tertiary professional schools

In the area of basic art education (základní umělecká škola) and in tertiary professional education (vyšší odborná škola) the per capita normative funding system remains unchanged, i.e., the same system applies which was valid until 2020. Since January 2020, however, the per capita amounts per pupil/student are set on top-level basis, directly by the state, and not by individual regional authorities as has been the case in previous years.

School facilities

The original per capita normative funding system also applies in the area of school services, i.e., facilities that support and follow-up schools' activities (especially school catering facilities, school guidance and counselling facilities – školská poradenská zařízení, school clubs – školní kluby, lodging and boarding facilities for students – domov mládeže and internát, children's homes (dětské domovy) etc.). The Ministry of Education will distribute the allocated funds to the individual regional authorities through the so-called "national normatives" (national per capita amounts). Each regional authority then sets up and issues its own structure of so called “regional normatives” (regional per capita amounts) of non-investment expenditures per performance unit (i.e., per child, pupil, student, per individual receiving meal, accommodation etc.) for particular types and forms of school facilities within its territory. This is governed by a Decree on Regional Per Capita Amounts of the Ministry of Education. The regional authority then distributes resources to the individual school facilities in the amount of the product of the number of performance units and the relevant regional normative.

Financing of support measures provided to children, pupils and students with special educational needs

The state budget also provides schools and school facilities of all organising bodies (public, private and denominational) with targeted funding for the implementation of so-called "support measures" for the education of children, pupils and students with special educational needs, both support measures of a personal nature (teacher assistant, pedagogical intervention, etc.), and material (special textbooks, materials and teaching aids etc.). The legal regulation stipulates for each support measure the so-called "standardised financial costs", i.e., financial flat-rate expression for the “cost” of the support measure. A precondition for providing support measures with standardised financial costs is the recommendation of the school guidance and counselling facility and the informed consent of the child's or pupil's legal representative.

 

FUNDING OF PRIVATE AND DENOMINATIONAL SCHOOLS FROM THE STATE BUDGET

The funding of private and denominational schools is governed by different legislation.

Funding of private schools and school facilities is regulated by the Act on Providing Subsidies to Private Schools, Pre-school and School Establishments,. 

Denominational schools and school facilities are funded directly by the Ministry of Education by the per capita amounts set for private schools. This does not include funding for the maintenance of property which does not belong to the state.

For details, see Private education.

GRANTS FROM THE STATE BUDGET

For specific or one-off issues in education, grant calls from the Ministry of Education are announced. Some related areas (e.g., minority and regional languages ​​or drug policy) may be supported by Government Office grant programmes.

Financing from the European Union funds

Operational programmes

In 2022, the European Commission approved the Operational Programme Johannes Amos Comenius (OP JAK) for the programming period 2021-2027, which builds on the previous Operational Programme Research, Development and Education (2014-2020). The OP JAK supports, for example, activities to reduce external differentiation in primary and lower secondary education and to support mainstream education, in particular, to improve the quality of education at the second stage of basic schools, which is key to strengthening equality in education. The total allocation of the programme is CZK 84 billion (EUR 3.5 billion; CZK/EUR 24.2 – 9 June 2026), of which CZK 41 billion (EUR 1.7 billion) is earmarked for research and development, CZK 17 billion (EUR 703 million) for higher education and CZK 26 billion (EUR 1.1 billion) for lower levels of education from pre-primary to upper secondary. The programme is under the responsibility of the Ministry of Education, Youth and Sports.

The Ministry of Labour and Social Affairs is the managing authority of the Operational Programme Employment Plus (OPZ+), which was approved in 2022. The programme is a key instrument for the use of the European Social Fund in the field of employment and social inclusion in the programming period 2021-2027. OPZ+ builds on the Operational Programme Employment implemented in the 2014-2020 programming period. OPZ+ covers areas such as the future of work, social inclusion, social innovation and material assistance for the poorest people. Challenges focus, among others, on the prevention of early school leaving, the development of continuing professional training further vocational training or gender issues. Establishing and running a children’s group (dětská skupina) is also one of the activities which can be funded by this operational programme.

Financial autonomy and control

Early childhood care

The operating contribution from the state budget for children's groups (dětské skupiny) can be used exclusively for the costs listed in the Act on Providing Childcare in a Children's Group. The provider is obliged to keep accounting records concerning the drawing of the operating contribution separately from other accounting records. Financing through the operating contribution is controlled by the Labour Office of the Czech Republic.

Early childhood and school education

Schools or school facilities can be established by the Ministry of Education, Youth and Sports, regions, municipality (or union of municipalities) as:

• subsidised organisation (příspěvková organizace)
• school legal entity (školská právnická osoba)

Subsidised organisations have a long tradition. The form of school legal entities first appeared in the New Education Act of 2004. The legal form of the of a school or school facility does not influence the operation and funding of the school or school facility.

The most frequent form of public school is that of a subsidised organisation. The founder issues the instrument of establishment as the document on the establishment of the school. It defines the main purpose and corresponding subject of activities. It further defines the rights that enable the organisation with the entrusted property to fulfil the main purpose of its establishment. An important part of the instrument of establishment is specifying the additional activities' spheres. Additional activities must not affect the fulfilment of the main purpose. A subsidised organisation can acquire into its possession only the property needed to perform the main purpose for which it was founded, namely by free-of-charge transfer from its founder, by gift or heritage (with the approval of the founder) or by another way on the basis of the decision of the founder. The founder inspects the funding management of the subsidised organisation.

A school legal entity uses, for its activities, its own property or property rented or borrowed from its founder or another person. The main and complementary activities are also set by the instrument of establishment.

The school head of a school established by the state, region, municipality or union of municipalities manages the institution they are responsible for and fulfils the role of an organisational head with authority in the area of financial management.

The school council (školská rada) approves the school's annual report, discusses the budget, expresses its opinion on the analyses of economic results, and proposes measures to improve economic results; thereby fulfilling its public control role.

Fees within public education

 

Fees in early childhood care

The regulation of fees in children's groups (dětská skupina) was introduced by an amendment to the Act on Providing Childcare in a Children's Group in October 2021. The Act stipulates that the fee is limited if the financing of this service is provided using a children's group operating contribution for a place occupied by a child aged from 6 months of age until 31 August after reaching the age of 3. Starting in 2025 the maximum fee amount has been set at 1/3 of the monthly minimum wage (divided by number of work days to determine the daily fee). If the child is only attending for 3-5 hours per day, the maximum fee is half this amount. For 2026 the maximum daily fee (for more than 5 hours of attendance) comes to CZK 343 (EUR 14.2), the monthly fee to CZK 7 203 (EUR 297.37; CZK/EUR 24.22 – 8 June 2026) (calculated for 21 work days per month, minimum monthly wage at CZK 22 400 (EUR 924.8)). There is no fee regulation for children over 3 years of age. The provider is obliged to determine the criteria based on which the fee amount of costs is determined in a specific case.

Fees in early childhood and school education

Pre-primary education in the nursery school (mateřská škola) can be (and usually is) charged for. The amount of the payment in public nursery schools is linked to the amount of the monthly minimum wage by Decree No. 14/2005 on Pre-primary Education – it may not exceed 8% of the basic rate of the monthlyminimum wage. The amount is set by the organising body for a period of one school year. The payment is also reduced proportionally in the case that the operation of the nursery school is limited or interrupted for more than 5 days.

The fee amount for pre-school education (tuition in case of private nursery schools) depends on the organising body and varies regionally. The lowest fees are for nursery schools established by regions or municipalities, the highest fees are in the private sector.

Persons (families) which receive some benefits are exempt from paying nursery school fees. Persons exempted from fees are:

• a legal representative of the child who receives State Social Assistance Allowance which includes the Component for living or is part of a household which receives this allowance (according to Act on State Social Assistance Allowance)
• a legal representative of a dependent child entitled to increased Care Allowance or a legal representative of the child who receives State Social Assistance Allowance which includes the Child bonus or is part of a household which receives this allowance (according to Act on State Social Assistance Allowance)
• a parent, who is entitled to increased Care Allowance in order to care for a dependent child (according to Act on Social Services)
• a natural person who personally cares for a child and is thus entitled to Foster Care Benefits (according to Act on Social and Legal Protection of Children)

In all cases it is necessary to provide proof of eligibility for a fee exemption to the school head.

Education in public and state nursery schools is free of charge from the school year following the day the child reaches the age of 5. It is also free of charge in preparatory classes (přípravné třídy) of basic schools (základní školy). Private facilities set charges on a commercial basis.

Basic education is free of charge except for private and denominational schools, which can charge tuition fees.

Upper secondary education is free of charge except for private and denominational schools, which can charge tuition fees.

Fees can be (and usually are) charged for school services such as after-school centres (školní družina) or school catering. In public school facilities the maximum amounts for the fees are always regulated by legislation. As with nursery school fees the amount is set by the statutory authority.

For details on fees in private and denominational schools, see Private education.

For fees for teaching aids, textbooks, school meals, accommodation etc. see Financial support for learners' families.

In many schools, there are associations of parents, which are the registered associations. These associations can collect an agreed voluntary subsidy and contribute to the school and pupils for specific needs.

Information on fees in tertiary professional schools can be found in a separate section.

Financial support for learners' families

Generally, families are financially supported in these ways:

• from the budget of the Ministry of Labour and Social Affairs through state social support and social assistance
• in the form of reduced fees or relief for various education services (fee reductions is described in Fees within public education)

Health insurance for children, pupils and students up to the age of 26 is covered by the state. One of the parents might draw claims for tax relief for a dependent child (for 2026 the tax relief was CZK 15 204 per first dependent child, CZK 22 320 per second child and CZK 27 840 per third and other children respectively (EUR 626, EUR 920, EUR 1 147; CZK/EUR 24,3  – 27 May 2026)). Reduced fares are described in Financial support for learners.

State social support and social assistance

A parent caring personally, properly, and full-time for a child for the entirety of a calendar month is eligible for parental allowance (part of the state social support system).

Parental allowance eligibility is always linked to the youngest child in the family. For children born after 1 January 2024 parental allowance is paid out until the child’s 3^rd birthday or until the amount paid reaches CZK 350 000 (EUR 14 419, CZK/EUR 24.27 – 26 May 2026). For children born until 31 December 2023 parental allowance can be paid out until the child’s 4^th birthday or until the amount paid reaches CZK 300 000 (EUR 12 359, CZK/EUR 24.27 – 26 May 2026). In the case of two or more children being born simultaneously the family is eligible for parental allowance of CZK 700 000 (EUR 28 838, CZK/EUR 24.27 – 26 May 2026).

Parents can choose the monthly amount of the allowance up to the amount of possible parental allowance drawn. They can draw up to CZK 15 000 (EUR 618, CZK/EUR 24.27 – 26 May 2026) per child (CZK 30 000 (EUR 1 236) for two and more children) in case of parents who did not participate in sickness insurance prior to going on parental leave or low-income parents. Higher income parents may draw the monthly allowance in amounts up to 70% of their previous monthly wage. Therefore higher-income parents may use the parental allowance amount up faster. The minimum period for which the parental allowance can be drawn is six months.

While withdrawing the parental allowance, parents can be gainfully employed. The income level has no relation to the amount of the parental allowance. Up to 2 years of age, the child can attend a children´s group (dětská skupina), a nursery school (mateřská škola) or a similar facility, however, for 120 hours per month at maximum (when the amount is exceeded, the allowance cannot be disbursed). Attendance of children over 2 years in the above-mentioned facilities is not observed.

A new form of social assistance was established in 2025 – the State Social Assistance Allowance (jednotná dávka státní sociální pomoci), which is the combination (and replacement) of four previously administered allowances (child allowance, housing allowance, allowance for living, supplement for housing). The allowance has four components, which are paid out according to the specific household situation (housing, living, child bonus, work bonus – rewards work or care activity). Each component has its own eligibility criteria and a household may be eligible for all or just some of them. Eligibility for State Social Assistance Allowance stems from the living minimum, which depends on the number of persons in a household and the age of children present. Furthermore, an assessment of assets is performed, which considers savings, property and car ownership, but does not take into consideration pension or building society accounts.

The Child Bonus (as part of State Social Assistance Allowance) depends on the number of children and the household income. Any household with dependent children and an income below 4 times the living minimum is eligible. The Child Bonus should help with covering expenses connected to caring for dependent children. Reception is dependent on regular school attendance of the child and employment of all household members. For more information see: State Social Assistance Allowance | MPSV

Extraordinary Immediate Assistance is a one-time (generally) allowance in material need for persons in acute financial crisis. It is granted if there is a possibility of significant health damage, loss of housing, or failure to secure basic needs. It is provided for example during natural disasters, for down payments for housing, for justified expenses connected to education (of dependent children) or in other extraordinary circumstances. For more information see: Assistance in Material Need | MPSV

People who look after children in foster care receive the foster care benefits, according to the Act on social and legal protection of children.

Other forms of support

In cases when a two-year-old child is not accepted into the catchment nursery school (mateřská škola) and the municipality is not capable of ensuring a place for them in a different nursery school or a children’s group for the time period between their third birthday and 31 August after this (after which the child has a legal entitlement to a place in a catchment nursery school), and at least one of the parents is a labour market participant, the municipality must contribute to the costs of early childhood education and care the parents secure for said child during this period (detailed description can be found in chapter on Early Childhood Education and Care).

Pupils in the first year of basic education and children placed in preparatory classes (přípravné třídy) of basic schools (základní školy) or in the preparatory stage of special basic school (základní škola speciální) are provided with free basic teaching aids to the value of CZK 500 per pupil per school year (EUR 20.6; CZK/EUR 24.22 – 8 June 2026). Pupils with specified types of disabilities in the second and higher grade are provided with free basic teaching aids to the value of CZK 100 per pupil and school year (EUR 4.1). Pupils of basic schools (základní školy) and children included in preparatory classes (přípravné třídy) are provided with free textbooks and teaching texts. Pupils in the first year of basic education and children in preparatory classes are not required to return such textbooks and teaching texts, whereas pupils of other years of basic education must return the textbooks and teaching texts no later than by the end of the relevant school year.

A school can offer its pupils all-day care in school facilities - after-school centres (školní družina) and school clubs (školní klub). These provide general interest education, recreational and leisure/special interest activities for pupils of one or several schools outside regular school hours (after-school centres are intended for pupils of primary education, school clubs for pupils of lower secondary education). Both of these school facilities provide their services in accordance with the Decree on Special Interest Education, which sets out the regulations for their activities, running and financing. The aim of these facilities is to provide pupils with a meaningful way to spend their free time, support their personal development and offer relaxation right after the end of regular education (in some cases also before the start). There is generally a charge for education that satisfies personal interests. According to the amendment to the Education Act from 2024 and subsequent amendments to Decree No. 74/2005 on Special Interest Education, the monthly fee is set by the organising body. The amount of the payment is linked to the amount of the monthly minimum wage – it may not exceed 4% of the basic rate of the monthly minimum wage. The school head can divide it into several instalments, and the amount can be reduced or waived under stipulated terms.

Children at nursery schools (mateřská škola), pupils of basic schools (základní škola) and minor pupils of upper secondary schools (střední školy) are provided with school meals (preferably in school canteens (školní jídelna), and in case of need, also on a contractual basis with another person providing catering services). For other pupils/students, schools can also offer the school meals. The level of payment for school meals in public school is set by the Decree on School Catering which defines, within the range, the financial limits for individual age groups of pupils/students. In school canteens established by a church or a private person, the given entity sets the price for the meals provided.

The school may also offer accommodation. The accommodation charges in boarding facilities established by regions or municipalities are regulated by Decree on School Educational and Boarding Facilities. The charge depends on whether a room is classified as category I or II. For category I, the charges can be a maximum of 12.5 % of the monthly minimum wage; for category II, 9.5 % of the monthly minimum wage. For a child in nursery school, the preparatory stage of special basic school and a pupil fulfilling compulsory school attendance, the charge is 5 % of the monthly minimum wage at maximum.

As long as it is in the School Framework Education Programme, the school can organize recovering stays of pupils in a health-conscious environment without interruption of education (school in the countryside), excursions abroad, and other events related to the educational activities of the school.

The Ministry of Education annually announces a call for subsidising school meals for pupils in nursery schools (mateřské školy) and basic schools (základní školy). The intention is to provide school meals for pupils from families who find themselves in a long-term adverse financial situation and improving the conditions for greater accessibility of pre-school education and proper compulsory school attendance. The total allocation of this programme for 2026 is 60 million CZK (2.47 million EUR, EUR/CZK = 24.27 (27 May 2026)). 

Another option for ensuring free meals for children in schools is to apply for financial support, for example from the project Lunches for Children (Women for Women o.p.s), which ensures access to school meals for children from socially disadvantaged families or from the Operational Program Employment+ for the 2021-2027 period as part of Priority 4 – Material assistance to the poorest. The Ministry of Labour and Social Affairs ensures the drawing of funds from the European Fund for European Assistance to the Poorest (FEAD) through this programme. 

Financial support for the education of pupils migrating from Ukraine as a result of the armed conflict

Since the beginning of the armed conflict in Ukraine and the subsequent wave of migration, the Ministry of Education, in cooperation with governmental and non-governmental organizations, has been making considerable efforts to provide organizational, financial, legislative, and methodological support to schools that are dedicated to the education of Ukrainian children, pupils and students. The education of Ukrainian refugee children was legislated by the Lex Ukraine Act, which was followed by calls for the organization of adaptation and language groups. Adaptation groups with all-day operations also enabled the participation of Ukrainian parents in the Czech labour market. This was followed by calls for holiday courses for Ukrainian refugee children, and language education for Ukrainian upper secondary school pupils was also supported. The conditions for enrolment of these children in compulsory schooling, registration for upper secondary education and graduation from upper secondary education with the Maturita examination were adjusted. The Ministry supported in particular the involvement of Ukrainian children in mainstream education, for which the position of Ukrainian teaching assistant is used. 

Financial support for families of pupils with special educational needs

Financial support for families with disabled children is provided by:

• state social support benefits and foster care benefits
• care allowance and social services
• social assistance benefits for people with disabilities

State social support benefits  provided to families with disabled children are the same, with a few exceptions, as for all other families. Foster care benefits are increased in the case of care for disabled children; see Příspěvek při pěstounské péči | ÚP.

The care allowance is intended for persons (excluding children up to 1 year) who are, due to a long-term unfavourable health condition, dependent on the help of others; i.e., the health status of the person does not make it possible to manage basic life needs. The monthly amount depends on the degree of dependence on the help of another person. It ranges from CZK 1 300 (for persons up to the age of 18 from CZK 4 900) to CZK 27 000 (i.e., from EUR 54 (for persons up to the age of 18 from EUR 202) to EUR 1 112; CZK/EUR = 24.3 - 1 June 2026). Persons over 18 are awarded a lower allowance than those that under 18 years of age (except for those that are classified in degree IV (completely dependent)). The allowance is increased by CZK 2 000 (EUR 82) in the case of dependent children up to the age of 18 if the family income is less than twice the living minimum. 

The parent of a child with disabilities can also ask the regional offices of the Labour Office for a benefit for people with disabilities.

These benefits are provided under the Act on Provision of Subsidies to People with Disabilities. The provided benefits are:

• mobility allowance
• contribution for a special needs tool (and a loan of special needs equipment)
• cards for the disabled, and some benefits that result from it

Mobility allowance is a recurring entitlement benefit, which is intended for a person older than 1 year, and amounts to CZK 900 per month (EUR 37; CZK/EUR 24.3 - 1 June 2026).

A person who has a severe defect in the musculoskeletal system or a severe hearing impairment, or a severe visual impairment, is entitled to a grant for special aid. At the same time, it must be a long-term unfavourable health condition, i.e., lasting more than 1 year. The maximum grant for special aid amount – with the exception of allowance for purchasing a motor vehicle, which is higher and dependent on the family income – is CZK 350 000 (EUR 14 409); CZK 500 000 (EUR 20 584, CZK/EUR 24.3 – 1 June 2026) specifically for purchasing a ramp. In most cases, 10 % co-pay from the person receiving the grant is required. However, the Labour Office may set a lower interest with regard to the family's financial situation. Financial benefits are granted for, e.g., adaptations of homes, guide dogs, purchase of cars and their operation, and special aids to remove, reduce or overcome consequences of the disability (e.g., a PC modified for reading Braille).

Depending on the level of dependence on the help of others, severely disabled children are issued with cards for the disabled – for physically disabled (TP), severely physically disabled (ZTP) or severely physically disabled with attendants. These entitle them to various privileges, e.g., have a reserved seat in public transport, or, with the last two cards they can travel free of charge on integrated public city transport or with a substantial discount on other types of public transport.

For more information see: Disability | MPSV

According to the Education Act, children, pupils and students with disabilities, namely mental, physical, visual, and hearing disabilities, developmental disorders of learning or behaviour, serious speech defects, multiple impairments or autism are as children with special educational needs entitled to a range of support (special educational) measures which include various compensatory and special aids.

Guidance concerning entitlements to state social allowances and benefits is especially provided by social service facilities but within the education sector special education centres (speciálně pedagogická centra) can also give advice (see Special education centre in Chapter 12).

Financial support for learners

Children, pupils and students (their families) in certain circumstances can receive financial support from the budget of the Ministry of Labour and Social Affairs and in the form of other means of support - see Financial support for learners' families).

Pupils and students are eligible for the State Social Assistance Allowance (Child Bonus component) until the age of 26 - depending on the financial situation of the family - if they are in education and being systematically prepared for a future occupation. Since the legal age (18 years) pupils receive the allowance directly, before the legal age the allowance is allocated to their parents or legal representatives. For more, see State social support and social assistance.

Health care is free of charge under the general health insurance system. Health insurance for pupils and students is paid for by the state.

There is a system of reduced fares for pupils who commute to school. Students and pupils between the ages of 6 and 18 are not required to pay more than 50 % of the normal fare. Students from 18 to 26 years of age who are constantly preparing for a future profession by studying at an upper secondary school (střední škola), conservatoire (konzervatoř), tertiary professional school (vyšší odborné školy), or higher education institution (only during full-time study) are also entitled to the same discount. The difference in the price of fares is paid to transport companies by the regions according to rules laid down by the Ministry of Finance.

The head of an upper secondary school may, with the consent of the founder, issue Scholarship Rules, according to which pupils may be granted scholarships for excellent results.

Private education

Determining the amount of the state operating contribution or the maximum amount of fees in children's groups (dětské skupiny), is not related to the legal form of the provider, i.e., whether it is a region, a municipality, a non-profit or denominational organisation, a university, a natural person or a business employer. However, the organisational units of the state or state-subsidised organisations pay for the operation of the children's group from their budget chapter (and are therefore not subject to the limitation of the amount of fees). 

Funding of private and denominational schools differs in legislation.

 

Private schools

Private schools and school facilities receive subsidies from the state budget through regions. The subsidy is intended for financing:

• non-investment expenditure related to education and services which complement, support or are directly related to education,
• expenses related to the running of the school or school facility, with the exception of rent in a rent-to-own scheme and advertisement,
• physical therapy in case of schools and school facilities which provide education for children, pupils and students with mental, physical, visual or auditory processing disabilities, severe speech impediments, severe developmental learning disabilities, severe developmental behaviour disorders, concurrent disabilities, or autism.

These funds are allocated based on a contract signed by the regional authority for the relevant calendar year. The contract specifies the educational activities for which the subsidies are allocated, their extent (number of pupils) and the percentage of per capita amount. Per capita amounts for private schools, which are set for various courses and forms of education, duration of operational hours, and school size, are set annually by the Ministry of Education, Youth and Sports based on the Act on Providing Subsidies to Private Schools. Increases per pupil with special educational needs are also set. Investment expenditure of private schools is met by the organising body.

If a school fulfils the basic conditions, (which are registration on the Register of Schools and School Facilities and other administration terms set in the contract, including a statement of account of the previous subsidies, the annual report of school activity and the school management report and information on their discussion), it receives the basic subsidy.

If a school fulfils other conditions, it can apply to the regional authority for increased subsidies. The conditions for increased subsidies are as follows: the school has already received the subsidies for one year, the last evaluation by the Czech School Inspectorate was average or better; the school is a public benefit corporation or a school legal entity (in the case of other legal forms) and it undertakes to spend all profits on education and operation.

The subsidies are allocated as a product of the percentage share of the per capita amount set in the contract and the real number of pupils in a school year. The Ministry of Education transfers the resources quarterly to the regions, which allocate them to individual schools.

The normative per capita amount is set and published by the Ministry of Education at the latest on 31 January of the year in question. The normative per capita amounts are comparable to the average state, regional and municipal expenditures on public schools and school facilities.

Basic and increased subsidies in per cent share from the formula funding for private schools:

Type of school	Basic subsidies (%)	Increased subsidies (%)
Nursery school (mateřská škola)	60	100
Basic school (základní škola)	60	100
Upper secondary school (střední škola)	60	90
Tertiary professional school (vyšší odborná škola)	60	90
Special school (speciální škola)1) and upper secondary school providing level "střední vzdělání"	80	100
Other schools and school facilities	50	80
School facilities for providing institutional education, protective education and preventive educational care	80	100

¹⁾ I.e., schools which organise educational programmes for children, pupils and students with mental, physical, visual, and hearing disabilities, developmental disorders of learning or behaviour, speech defects, autism, multiple disabilities and the special basic school (základní škola speciální).

Source: Act on Providing Subsidies to Private Schools, Preschool and School Establishments.

In general, private schools collect fees, the level of which depends on the complexity of the field of study, the technical equipment of schools and the economic situation of individual regions (e.g., there is a difference between fees in Prague and the countryside).

 

Denominational schools and school facilities are funded directly by the Ministry of Education, Youth and Sports through the same per capita amounts as private schools. The financial resources are provided directly from the account of the Ministry to the accounts of the individual denominational schools based on an application submitted by the school.

The state budget subsidy can be used for:

• salaries, reimbursements and related costs (i.e., deductions for social insurance and health insurance and other costs which follow from labour law relations, etc.),
• expenses according to § 184 (1, 2) of the Education Act (specific costs connected to maturita exams (maturitní zkoušky), VET final examinations (závěrečné zkoušky) or graduate examination (absolutorium)),
• expenses connected to the education of children, pupils and students with special educational needs,
• travel expenses for activities which are part of the school’s education programme,
• expenses for education aids,
• expenses for education supplies and textbooks (if provided free of charge to pupils),
• expenses for continuing professional development of pedagogical staff,
• expenses for activities directly related to the development of the school and quality of education,
• other necessary non-investment expenses connected to running the school.

The allocation of the budget is done by the Ministry of Education through a per capita normative amount using:

• data from the school register,
• normative amounts established by the Ministry of Education for denominational schools, which are based on the normative amounts for private schools.

Denominational schools can also charge fees, but often they do not (except for tertiary professional schools (vyšší odborné školy) – see Private tertiary professional schools).