Data on expenditure on early childhood education and care (ECEC) as a share of gross domestic product (GDP) (Indicator 3.1), expenditure on ECEC per child (Indicator 3.2), the share of private expenditure (Indicator 3.3) and the local government share of public expenditure after inter-governmental transfers (Indicator 3.4) are drawn from the 2024 UOE data collection (OECD, 2025[1]). For integrated International Standard Classification of Education (ISCED) 01 and 02 systems, expenditure is allocated between levels using national methods or, where unavailable, relative group sizes.
The indicator on expenditure on ECEC (Indicator 3.1) includes both public and private sources, covering current and capital expenditure on ECEC institutions. The indicator is calculated by dividing total expenditure on ECEC institutions by GDP in the same reference year, expressed as a percentage. Expenditure data are reported in national currencies and converted into USD using PPPs for GDP from the OECD National Accounts database for international comparability. For the Flemish Community of Belgium, expenditure on ECEC was provided by the members of the Informal Group on TALIS Starting Strong. Expenditure on ECEC for Quebec (Canada) was provided by the members of the Informal Group on TALIS Starting Strong for the period April 2023-March 2024. To calculate expenditure as a share of GDP, the provincial GDP was sourced from national statistics and averaged across 2023 and 2024 (Statistics Canada, 2025[4]). The expenditure figure was then divided by the average GDP for these two years.
The indicator on ECEC expenditure per child (Indicator 3.2) is calculated by dividing total expenditure on ECEC institutions by the number of children enrolled at the corresponding level of education (OECD, 2025[1]). Expenditure figures are reported in national currencies and converted into USD using PPPs for GDP; enrolment data refer to the same reference year to ensure consistency. For the Flemish Community of Belgium, expenditure on ECEC per child was provided by the members of the Informal Group on TALIS Starting Strong. For Quebec (Canada), expenditure on ECEC per child was provided by members of the Informal Group on TALIS Starting Strong and converted into USD using PPPs for private consumption reference year 2023 as provided by Education at a Glance 2025 (see Table X2.8) (OECD, 2025[2]).
The indicator on the share of private expenditure (Indicator 3.3) refers to the proportion of total spending on ECEC institutions derived from private sources, mainly household payments for tuition, ancillary services and other private contributions (OECD, 2025[1]). It is calculated by dividing total private expenditure by the sum of public and private expenditure on ECEC institutions at each ISCED level, expressed as a percentage. The indicator on the local government share (Indicator 3.4) measures the proportion of public expenditure financed directly by local authorities after accounting for transfers from higher levels of government. For the Flemish Community of Belgium, the share of private expenditure and the local government share was provided by the members of the Informal Group on TALIS Starting Strong.
Data for the indicator on the fee regulations and targeted support (Indicator 3.5) were collected for this report through members of the Informal Group on TALIS Starting Strong from the respective countries and subnational entities.