Address
Unité française d'Eurydice
Ministère de l'Éducation
nationale, de l’Enseignement supérieur et de la Recherche
Direction de l’évaluation, de la prospective et de la
performance (DEPP)
Mission aux relations européennes et
internationales (MIREI)
61-65, rue Dutot
FR-75732 Paris Cedex 15
Tel: +33 1 55 55 67 63
E-Mail: depp.mirei@education.gouv.fr
Website
http://www.education.gouv.fr
https://www.education.gouv.fr/eurydice-reseau-europeen-sur-les-systemes-educatifs-3182
Funding
Funding bodies
The State, local authorities and other public administrations (consular bodies, chambers of commerce and industry, hospitals, etc.) together provide more than 90% of the funding for school education.
The State
In 2024, the domestic expenditure on education (DEE), which measures the funding allocated by the Nation for the operation and development of its education system, amounts to €197.1 billion, an increase of €6.8 billion compared to 2023.
The DIE is distributed by level as follows: 30%, or €59.13 million, for primary education; 37%, or €72.93 million, for secondary education; 23%, or €45.33 million, for higher education; and finally 10%, or €19.71 million, for extracurricular activities.
The State's contribution to the DEE Primary education (pre-elementary and elementary) accounts for 55% of the 59.13 billion, or 32.52 billion euros.
This share rises to 67% in secondary education, representing nearly €48.86 billion (MENJS-DEPP, Information note 25.52, 2025).
The state's share is very high, particularly due to its dominance in the remuneration of education personnel: teachers, management staff, etc.; and to a lesser extent, through the payment of scholarships.
Local authorities
In 2024, local authorities financed 23% of total domestic expenditure on education. Their share varies from 38.3% of national expenditure on pre-primary and primary education to 20.1% of expenditure on secondary education (MENJS-DEPP, Information note 20.52, 2025).
In primary and secondary education, they cover the costs of technical staff and almost all operating and investment expenses. To do this, they provide funding to national public institutions. They also manage catering and accommodation, school transport, and the remuneration of non-teaching staff:
- The regions finance upper secondary education establishments (ISCED 3): general and technological upper secondary schools (Lycée généraux et technologiques), vocational upper secondary schools (lycées professionnels) and regional special education establishments (EREA). The regions are also involved in financing apprenticeship training.
- departments finance lower secondary education institutions (ISCED 2): secondary schools;
- Local authorities finance nursery and primary schools (ISCED 02 and ISCED 1).
Private sector
Public and private companies contributed 10% of domestic education spending in 2024 (MENJS-DEPP, Information Note 20.52, 2024). They are particularly involved in financing public or private apprenticeships (via the apprenticeship tax) in the vocational stream of upper secondary education.
Households
In 2024, households financed 7.7% of domestic education expenditure (MENJS-DEPP, Information note 20.52, 2024). These are mainly expenses related to catering costs (particularly in private educational establishments) or extracurricular activities. Schooling is free in public establishments. Textbooks are free at primary and secondary school level, with many regions also providing them free of charge at sixth form level.
Financing mechanisms
Funding from the Ministry of Education
Since the implementation on 1 January 2006 of the Organic Law of 1 August 2001 on Finance Laws (known as LOLF), the state budget has been organised into "missions" and "programmes":
- A mission comprises a set of programmes contributing to a defined public policy. Each mission is the unit for which the Parliament votes on the budget.
- The programme, defined at ministerial level, brings together the appropriations intended to implement an action or a coherent set of actions falling within the remit of the same ministry and associated with specific objectives, defined in terms of public interest goals, as well as expected results illustrated by performance indicators. Attached to the Finance Bill for each programme is an annual performance plan specifying the programme's objectives and expected results, illustrated by performance indicators and the corresponding resources. The following year, an annual performance report for each programme will highlight the results achieved and the resources used to achieve them.
The LOLF therefore bases the budgetary procedure on two principles: performance-based public management on the one hand, and transparency of budgetary information on the other, enabling close scrutiny by Parliament.
School education is the subject of an "interministerial" mission, involving several ministries. This The mission comprises six programmes., each including several actions and budgetary appropriations, which are voted on by Parliament on the basis of the stated objectives and renewed on the basis of the results achieved.
Funding by local authorities
Local authorities contribute to the financing of education through their budgets. There are two types of local authority intervention in education: those that fall within their obligations under decentralisation laws (operating expenses, equipment and construction of schools, colleges and high schools; remuneration of non-teaching staff, etc.), and those that result from a voluntary commitment, an example of which is participation in the financing of school textbooks for secondary education pupils.
Private sector funding: the apprenticeship tax
The apprenticeship tax is a state tax payable by companies. According to Article 1599 ter A of the General Tax Code. The proceeds from this tax promote equal access to apprenticeships throughout the country and contribute to the funding of initiatives aimed at developing apprenticeships.
Since 1 July 2025, the terms and conditions for payment and financing of apprenticeship contracts have been significantly revised in France. The levels of coverage are now prorated according to the number of training days, in order to reflect the actual cost of training. Payments are spread over four stages: 40% upon receipt of the invoice, 30% in the seventh month, 20% in the tenth month, and a balance of 10% after the end of the contract. This measure aims to avoid overpayments and strengthen control over the activities carried out by apprentice training centres (CFA).
Training courses delivered at least 80% remotely are subject to a 20% reduction in funding, in order to take into account the specific costs associated with this mode of teaching.
Finally, employers must now contribute €750 towards apprenticeship contracts for those with a bachelor's degree or higher. This contribution is reduced to €200 in the case of a new contract following a termination, and limited to 50% of the level of coverage in the event of termination during the probationary period. These adjustments are based on the German model and aim to improve the financial sustainability of the apprenticeship system. Measures to prioritise funding according to labour market needs will be implemented in 2026.
Degree of autonomy and control in funding management
Pre-primary and primary education (ISCED 0 and ISCED 1)
Public nursery schools (ISCED 0) and primary schools (ISCED 1) do not have the status of public institutions. As such, they have neither legal personality nor financial autonomy. According to Article L214-4 of the Education Code. Municipalites are responsible for public nurseries and primary schools. It owns the premises and is responsible for their construction, reconstruction, extension, major repairs, equipment and operation.
The traditional method of managing schools is through "direct municipal control": funding is provided by the municipal budget, which supplies the material resources. Funds are managed entirely at the municipal level: the mayor is responsible for authorising expenditure, and the accountant is the municipal treasurer. Service personnel responsible for maintaining the premises or providing security, and specialist nursery school staff (ATSEM) are municipal employees. The State is responsible for paying teaching staff.
Direct management by the municipality and the lack of financial autonomy do not allow for much flexibility, but two municipal financial delegationenable money to be collected and spent on the running of the school:
- Advance payment system: set up by the local authority, this system appoints an advance payment administrator, who in a school may be the headteacher or any other teacher who accepts this role, and entrusts them with part of the local authority funds allocated to the running of the school. The administrator may use these sums, on behalf of the accountant, to pay for small items of equipment and operating expenses.
- Revenue management: as with advance management, a revenue manager may be appointed to collect sums from families. The manager reports the revenue to the accountant. Apart from the establishment of a revenue management system, teachers may not collect any sums from families for the running of the school.
Secondary education (ISCED 2 and ISCED 3)
Lower secondary schools (collèges) et upper secondary schools (lycées) are local public educational establishments (EPLE), a category of public establishments under the authority of the Ministry of National Education. Like all public establishments, EPLEs have legal personality and enjoy administrative and financial autonomy. They also have pedagogical and educational autonomy, which is reflected in the establishment's project, adopted by the establishment's Board of Governors.
According to Article R421-58 of the Education Code. The budget for secondary schools, sixth-form colleges and regional special education establishments (EREA) comprises an "operating" section and an "investment" section. It is established within the limits of these institutions' resources, in accordance with the nomenclature set by the Minister responsible for the budget, the Minister of the Interior and the Minister responsible for education, and in accordance with the guidelines set by the relevant local authority. These resources include:
- subsidies from the relevant local authority and the State;
- any other contribution from a public authority;
- own resources, including donations and bequests, resources from catering and accommodation services, proceeds from the sale of items made in workshops, apprenticeship tax, etc.
The expenses in the "operating" section are mainly for teaching and educational activities, heating and lighting, maintenance of equipment and premises, general expenses, catering and boarding, and student grants.Tuition fees in public education
Primary education (nursery schools and elementary schools) and secondary education (middle schools, general and technological secondary schools, and vocational secondary schools) are provided free of charge in public institutions (Articles L132-1 and Section L132-2 of the Education Code). There are still costs for households, related to meals and various activities. Here are the main expenses, by educational level.
Pre-primary education (ISCED 0) and primary education (ISCED 1)
- catering costs: theArticle R531-52 of the Education Code establishes that the prices of school meals provided to pupils in nursery and primary schools in the public education system are set by the local authority responsible for them. Municipalities are responsible for providing school meals in nursery and primary schools. However, school meals are not compulsory.
- "After-school care" / "supervised study". This is a service offered by nursery schools and primary schools respectively, which consists of looking after children beyond the regular school hours, at the request of parents.
- School insurance, optional but strongly recommended, or even compulsory for children who attend the school canteen and take part in extracurricular activities organised by the local authority after school hours.
With regard to school meals and childcare, local authorities may apply a sliding scale of charges based on household income.
Secondary education (ISCED 2 and ISCED 3)
- Catering costs: Article R531-52 of the Education Code establishes that the prices of school meals provided to pupils in state secondary schools are set by the local authority responsible for them. The price of meals is set by the department for lower secondary schools (collèges) and by the region for upper-secondary schools (Lycées).
- School supplies: in general, individual school supplies that remain the exclusive property of the pupil are not covered by the principle of free education. The Ministry of Education recommends that teachers limit their requirements for school supplies and has drawn up a list of recommended school supplies.
- School textbooks : In secondary schools, textbooks are loaned to pupils by the departments. In sixth-form colleges, the purchase of textbooks is theoretically the responsibility of households, but is often covered by regional councils;
- Equipment for secondary school students : In technological and vocational courses, students must, depending on their specialisation, purchase clothing (smocks, overalls, etc.), safety equipment (shoes, etc.), and tools (toolboxes for carpenters, construction workers, cooks, hairdressers, etc.). The costs vary greatly, generally being lower in tertiary courses, significant in most industrial courses, and highest in hotel and catering courses (easily €250 to €400).Financial assistance for pupils' families
Pre-primary education (ISCED 0)
There is no specific assistance for families with children attending educational establishments at this level.
Primary education (ISCED 1)
Families may apply for direct financial assistance:
- A financial allowance paid by the family allowance funds (CAF) to households whose resources do not exceed a certain threshold;
- The "back-to-school allowance" (ARS), paid by family allowance funds conditionnal to earnings, to households with children of compulsory school age (6 to 16 years old) and to those aged 16 to 18 on presentation of a school certificate. For the 2025 school year, the amount of the ARS is set at 423,48 euros per child aged 6 to 10.
A School Attendance Grant is available in certain departments for children who are half-boarders (or boarders) attending primary school located more than 3 km from their home. The amount varies depending on the department.
Some local authorities also offer a local authority grant for primary school education. This is generally means-tested and the amount varies from one local authority to another.
There are also indirect financial allowances, represented by:
- School transport subsidies paid by certain local authorities;
- Provision by local authorities of school textbooks and, where applicable, some individual school equipment.
Secondary education (ISCED 2 and ISCED 3)
The direct allowances available to families, conditionnal on means, are the same as those for primary education:
- Financial allowance paid by family allowance funds to households whose resources do not exceed a certain threshold;
- The "back-to-school allowance" (ARS), paid by family allowance funds, subject to ressources threshholds, to households with children of compulsory school age (6 to 16 years old) and to those aged 16 to 18 upon presentation of a school certificate. For the 2025 school year, the amount of the ARS is set at: 446.85 euros for children aged 11 to 14 and at 462.33 euros for a child aged 15 to 18.
There is also indirect financial assistance, such as textbook loans and the "social fund for school canteens":
- At lower secondary level, schools lend textbooks to pupils free of charge. While many regions have chosen to provide free textbooks to upper secondary schools, or to contribute towards the cost, some do so in the form of indirect aid: credits paid to schools or the purchase of collections that become the property of the school and are lent to pupils.
- The social fund for school canteens is intended to enable pupils (secondary school pupils and pupils in special education) from disadvantaged backgrounds to eat in their school canteen. During the school year, the head teacher consults the board of governors on the criteria and procedures to be used for allocating the aid.
Le fonds social collégien et le fonds social lycéen
Lower-secondary school fund and upper-secondary school fund
In public secondary schools, a social fund provides exceptional assistance to pupils to help them meet the costs of school life and education. This assistance, granted by the head teacher after consultation with a committee chaired by the head teacher and made up of members of the educational community, pupil representatives and parents' representatives, is provided in cash or in kind.
Regional and departmental assistance
In addition to national grants, students can receive financial assistance at the local level from municipalities, departments and regions. This assistance is part of the policy defined by local authorities and therefore varies from one municipality to another, or from one region to another.
Disabled Child Education Allowance (AEEH)
In order for a person responsible for a disabled child to be eligible for AEEH, the disabled child must be under 20 years of age and have a disability rating of at least 80%, or between 50% and 79%, if the child attends a special educational institution, or if their condition requires the use of special equipment, or if their condition requires care as part of measures recommended by the Commission for the Rights and Autonomy of People with Disabilities (CDAPH).
In addition, the person applying for this benefit and the disabled child must be permanent residents of France. The AEEH consists of a basic allowance of 151.80 euros, to which a supplementary allowance may be added, the amount of which is graded into six categories, depending on the cost of the child's disability, the cessation or reduction of one of the parents' professional activity due to this disability, and the hiring of a third party. A specific increase may be added when a child receiving AEEH is dependent on a single parent.
- Exemption from boarding fees in regional special education institutions;
- Coverage of accommodation and treatment costs by the health insurance fund or under social assistance;
- Transport costs for pupils in medical-social establishments covered by the relevant authorities and school transport costs to their establishment covered by the local authority or, for the Ile-de-France region, by the State;Financial aid for students
Pre-primary and primary education (ISCED 0 and ISCED 1)
Scholarships for pupils do not exist in pre-primary and primary education.
Secondary education (ISCED 2 and ISCED 3)
Lower-secondary scholarships (ISCED 2)
Any pupil enrolled in a state lower-secondary school who is dependent on a family meeting certain income criteria is eligible for a secondary school grant.
Scholarships for lower-secondary school pupils are paid by the collège in the public sector. For the school year 2025-2026 The annual scholarship amount is €120 for level 3, €330 for level 2, and €516 for level 3, with each level having its own income limits. This amount is paid in three instalments (each quarter).
Upper-secondary Schools (Lycées) (ISCED 3)
Lycée scholarships are awarded to students enrolled in upper-secondary schools and regional special education institutions (EREA) based on criteria that primarily take into account household income as determined by tax legislation. They are divided into six levels, depending on the resources of the person or persons responsible for the student and the number of dependent children. For the year 2025-2026The annual scholarship amount varies between €495 for the first level and €1,053 for the sixth level. This scholarship amount is paid in three instalments (each quarter).
Specific shares or bonuses supplementing the scholarship are awarded at certain levels of education:
- Equipment allowance: Amounting to €341.71, this allowance is paid in a single instalment with the first term's grant to first-year students in certain CAP, vocational baccalaureate, technological baccalaureate or technician's certificate courses. This allowance is awarded automatically based on the course specialisation.
- Qualification bonus: amounting to €435.84, it is paid in three instalments to scholarship students enrolled in a vocational class (CAP or BEP), preparing for a CAP or BEP supplementary qualification. Scholarship students in their second year of a three-year vocational baccalaureate programme are also eligible, but the bonus cannot be combined with the second-year entry bonus.
- Boarding allowance: This allowance is granted to all national scholarship students attending boarding schools.
- The boarding allowance is adjusted according to the scholarship level held by the scholarship student. Families do not need to fill out an application; this allowance is automatically awarded to scholarship students who board at the school. The allowance is paid in three instalments by deduction from the boarding fees invoice. For scholarship students who board at the school, the annual amount of the allowance varies from 327 € (1st level) up to €672 (6th level);
- Merit scholarship: This is a scheme designed to supplement the award of a secondary school scholarship. Students who have obtained a "Good" or "Very Good" grade in the national diploma are automatically awarded the merit scholarship. This supplement is paid throughout their schooling until the end of the cycle leading to the baccalaureate in order to help them continue their studies. The annual amount of the merit scholarship, which supplements the secondary school scholarship, varies according to the scholarship level, from €402 (level 1) to €1,002 (level 6). The merit scholarship is paid in three instalments at the same time as the secondary school scholarship.
Private sector financing
Funding mechanisms
With regard to private sector funding (which accounts for around 20% of pupils), a distinction is made between private schools under contract and private schools not under contract with the Ministry of Education.
With regard to private institutions that have entered into an association contract with the State within the framework of Articles L442-5 to L442-11 of the Education Code (i.e. approximately 80% of private schools), the State covers the remuneration of teaching staff, the social security contributions and taxes payable by the employer, and the costs of initial and continuing training for teachers.
In return, these establishments must provide the same education as public establishments, recruit teachers employed under public law and undergo the same inspections as public establishments. Departments and regions also contribute to the funding of secondary schools under contract (middle schools and high schools respectively).
Private schools that are not under contract do not receive funding from the state. Teachers' salaries, maintenance of the premises and operating costs are paid for by the parents.Tuition fees
Tuition fees for private schools are set by each school and therefore vary greatly. According to the Court of Auditors, the average contribution from parents per year and per pupil varies between €230 and €8,215 depending on the level of education (from nursery school to secondary school), in private schools under contract. The cost is much higher for private schools not under contract, where parents pay for teachers' salaries, maintenance of the premises, and operating costs.
Financial assistance for families and students
Students enrolled in private schools under contract are entitled to the same financial aid and scholarships as students enrolled in public schools. Students enrolled in private schools not under contract are eligible for public grants and scholarships only if the school is approved by the local education authority.