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Education finance composition

Capital vs Current Education Expenditure by Country

Country values compare the share of direct expenditure in public educational institutions used for recurring costs with the residual share assigned to capital expenditure. The current share is reported by UNESCO UIS through the World Bank; the capital share is calculated as 100 minus the reported current share.

Indicator: SE.XPD.CTOT.ZSCoverage: 175 countries and economiesLatest source year: 2024Unit: percent of direct institutional expenditureCapital share: page-level calculation

Spending Composition Snapshot

Summary values use each country or economy’s latest available observation. Reference years differ.

Reported coverage
175
Countries and economies with at least one source observation
Recent observations
78
Latest value reported for 2022–2024
Median current share
92.3%
Median across latest available country values
Median capital share
7.7%
Derived median across latest available country values
Latest source year
2024
17 countries and economies have a 2024 observation

Largest Derived Capital Shares in Recent Reports

The visual is limited to systems whose latest observation falls in 2022–2024. The full table retains every country or economy with source data.

Current and Capital Shares for the 20 Highest Recent Capital Values

Each stacked bar totals 100 percent of direct expenditure in public educational institutions.

Capital share is derived from the unrounded source value. Displayed country values are rounded to one decimal place elsewhere in the dataset.

Chart analysis
  • Georgia has the highest recent derived capital share at 61.8% in 2023; its reported current share is 38.2%.
  • Monaco follows at 46.5% capital in 2024.
  • Six recent observations allocate at least 20% of direct institutional expenditure to the derived capital component: Georgia, Monaco, Sierra Leone, Cayman Islands, Peru, and Rwanda.
  • Georgia is the only system in the 20-country visual where the derived capital share exceeds the reported current share.
  • The twentieth value in the visual is the Netherlands at 11.4% capital in 2022.
  • A high one-year capital share records spending composition for that financial year; it does not measure the size of the education budget.

Full Country Table: Current and Derived Capital Expenditure Shares

Rank is based on the derived capital share from each system’s latest available observation. The reference year should remain part of any comparison.

RankCountryCurrent %Capital %Year
1Georgia38.2%61.8%2023
2Guinea-Bissau49.2%50.8%2013
3Monaco53.5%46.5%2024
4Gambia, The57.8%42.2%2012
5Ethiopia61.7%38.3%2014
6Burkina Faso64.7%35.3%2007
7St. Kitts and Nevis65.2%34.8%2021
8Bangladesh71.0%29.0%2019
9Yemen, Rep.74.3%25.7%2008
10Myanmar74.6%25.4%2019
11Sri Lanka74.7%25.3%2018
12Pakistan75.4%24.6%2013
13Sierra Leone75.5%24.5%2022
14Angola75.7%24.3%2006
15Cayman Islands75.8%24.2%2023
16Chad78.1%21.9%2012
17Viet Nam78.1%21.9%2013
18Peru78.5%21.5%2024
19Rwanda79.0%21.0%2024
20United Arab Emirates79.5%20.5%2021
21Afghanistan80.4%19.6%2015
22Eritrea80.4%19.6%2006
23Belize80.7%19.3%2003
24Mozambique80.7%19.3%2013
25Turks and Caicos Islands81.2%18.8%2018
26Hong Kong SAR, China81.8%18.2%2012
27Dominican Republic82.4%17.6%2007
28Albania82.5%17.5%2023
29Congo, Dem. Rep.83.1%16.9%2013
30Korea, Rep.83.8%16.2%2022
31China84.0%16.0%2023
32Macao SAR, China84.2%15.8%2023
33Cote d'Ivoire84.4%15.6%2024
34Lao PDR85.0%15.0%2014
35Qatar85.1%14.9%2019
36Guyana85.4%14.6%2012
37Panama85.9%14.1%2008
38Oman85.9%14.1%2024
39Bhutan86.0%14.0%2015
40Nicaragua86.0%14.0%2023
41Tajikistan86.0%14.0%2015
42Greece86.1%13.9%2022
43Cameroon86.4%13.6%2013
44Mauritius86.5%13.5%2010
45Japan87.4%12.6%2021
46Uganda87.4%12.6%2014
47Turkiye87.8%12.2%2022
48Malta87.9%12.1%2022
49El Salvador88.0%12.0%2024
50Estonia88.1%11.9%2022
51Indonesia88.1%11.9%2015
52Senegal88.6%11.4%2022
53Netherlands88.6%11.4%2022
54Liberia88.8%11.2%2008
55Norway88.9%11.1%2022
56Nepal89.0%11.0%2015
57South Sudan89.3%10.7%2024
58Switzerland89.4%10.6%2016
59Tunisia89.6%10.4%2010
60Slovenia89.7%10.3%2022
61Latvia89.9%10.1%2022
62Iran, Islamic Rep.89.9%10.1%2022
63Israel90.0%10.0%2022
64Luxembourg90.0%10.0%2022
65Botswana90.2%9.8%2009
66Germany90.2%9.8%2022
67United States90.4%9.6%2021
68Jordan90.5%9.5%2024
69Grenada90.5%9.5%2003
70Canada90.6%9.4%2022
71Morocco90.7%9.3%1999
72Kyrgyz Republic90.9%9.1%2021
73Finland91.0%9.0%2022
74France91.0%9.0%2022
75Algeria91.0%9.0%2024
76Czechia91.1%8.9%2022
77Mongolia91.1%8.9%2017
78Moldova91.2%8.8%2023
79Ghana91.4%8.6%2014
80Azerbaijan91.6%8.4%2023
81Benin91.7%8.3%2015
82Philippines91.8%8.2%2009
83Singapore91.8%8.2%2013
84Armenia92.0%8.0%2023
85Hungary92.0%8.0%2022
86Zambia92.2%7.8%2016
87Austria92.2%7.8%2022
88Kuwait92.3%7.7%2005
89United Kingdom92.3%7.7%2021
90Russian Federation92.4%7.6%2018
91Slovak Republic92.5%7.5%2022
92Kenya92.5%7.5%2015
93Namibia92.6%7.4%2014
94Poland92.7%7.3%2022
95Bulgaria92.8%7.2%2022
96Spain93.0%7.0%2022
97Dominica93.1%6.9%2023
98Romania93.2%6.8%2022
99Denmark93.2%6.8%2022
100Belarus93.4%6.6%2024
101Lithuania93.6%6.4%2022
102Sweden93.7%6.3%2022
103American Samoa93.8%6.2%2006
104Bolivia94.3%5.7%2024
105Iceland94.3%5.7%2022
106Thailand94.3%5.7%2014
107Malaysia94.4%5.6%2021
108Croatia94.4%5.6%2021
109Trinidad and Tobago94.5%5.5%2023
110Uruguay94.5%5.5%2023
111Liechtenstein94.6%5.4%2011
112Seychelles94.8%5.2%2016
113Antigua and Barbuda94.8%5.2%2009
114Italy95.0%5.0%2022
115Chile95.1%4.9%2022
116Cabo Verde95.1%4.9%2016
117India95.2%4.8%2005
118Brazil95.3%4.7%2022
119Honduras95.3%4.7%2013
120Puerto Rico (US)95.4%4.6%2014
121Djibouti95.4%4.6%2007
122Belgium95.4%4.6%2022
123Eswatini95.5%4.5%2014
124Argentina95.9%4.1%2023
125Timor-Leste96.0%4.0%2014
126Portugal96.0%4.0%2022
127Bahrain96.2%3.8%2012
128Barbados96.2%3.8%2023
129Ukraine96.2%3.8%2021
130Cyprus96.3%3.7%2022
131Guatemala96.3%3.7%2024
132Paraguay96.5%3.5%2024
133Gibraltar96.5%3.5%2017
134Lesotho96.5%3.5%2018
135Brunei Darussalam96.8%3.2%2016
136Ecuador96.9%3.1%2024
137Madagascar96.9%3.1%2013
138Malawi96.9%3.1%2016
139Costa Rica97.1%2.9%2023
140South Africa97.1%2.9%2024
141Venezuela, RB97.1%2.9%2023
142Serbia97.5%2.5%2023
143Uzbekistan97.6%2.4%2021
144Bosnia and Herzegovina97.6%2.4%2021
145Togo97.6%2.4%2016
146West Bank and Gaza97.8%2.2%2021
147Mexico97.8%2.2%2022
148North Macedonia97.9%2.1%2002
149Mali98.0%2.0%2021
150Burundi98.1%1.9%2012
151Bermuda98.5%1.5%2015
152Guinea98.6%1.4%2020
153Andorra98.6%1.4%2023
154St. Lucia98.7%1.3%2023
155Central African Republic98.9%1.1%2010
156Kiribati99.0%1.0%2024
157Cuba99.1%0.9%2010
158Niger99.2%0.8%2018
159Maldives99.3%0.7%2016
160Vanuatu99.4%0.6%2020
161Cambodia99.5%0.5%2014
162Jamaica99.5%0.5%2024
163San Marino99.6%0.4%2023
164Lebanon99.8%0.2%2012
165Turkmenistan99.8%0.2%2023
166Fiji99.9%0.1%2013
167Comoros100.0%0.0%2015
168Aruba100.0%0.0%2016
169British Virgin Islands100.0%0.0%2023
170Curacao100.0%0.0%2013
171Ireland100.0%0.0%2021
172Kazakhstan100.0%0.0%2019
173Marshall Islands100.0%0.0%2022
174St. Vincent and the Grenadines100.0%0.0%2010
175Tuvalu100.0%0.0%2023
Table analysis
  • The table covers 175 countries and economies with at least one observation in the WDI extract.
  • 78 systems have a latest value from 2022–2024; the remaining 97 rely on earlier reference years.
  • The median of latest reported current shares is 92.3%; the matching derived capital median is 7.7%.
  • Georgia ranks first by latest derived capital share at 61.8% in 2023.
  • Guinea-Bissau ranks second at 50.8% in 2013.
  • Values of 100.0% current expenditure produce a derived capital value of 0.0%; the rounded result should not be read as proof that no capital transaction occurred outside the indicator’s reported precision.
  • Country rank mixes reference years because the source does not provide a common recent year for all systems.

Capital Share Movement Since 2010

The selected systems are the six highest recent capital-share observations among systems with at least seven reported values from 2010 onward. Missing years are not interpolated.

Selected Capital Expenditure Shares, 2010–2024

Derived annual shares show how one-year capital allocations can move sharply.

A gap represents an unreported year, not a zero value. The line chart duplicates source values summarized in the historical table.

Trend analysis
  • Monaco moved from 12.6% capital in 2023 to 46.5% in 2024; earlier reported peaks include 42.9% in 2012 and 44.9% in 2022.
  • Rwanda reported 38.8% capital in 2023 and 21.0% in 2024.
  • Peru remained between 13.4% and 24.4% across its annual 2010–2024 series.
  • Sierra Leone reported no more than 2.5% capital during 2010–2014, followed by 22.8% in 2021 and 24.5% in 2022.
  • Korea, Rep. rose from 13.8% in 2016 to 18.5% in 2020, then reported 16.2% in 2022.
  • Albania reported 6.1% in 2018 and 17.5% in 2023.
  • The selected series contain gaps; year-to-year movement should only be read where adjacent observations are reported.
CountryFirst yearFirst capital %2015 %2020 %2022 %Latest yearLatest capital %Change from first
Monaco20100.9%7.8%Not reported44.9%202446.5%+45.6 pp
Sierra Leone20102.5%Not reportedNot reported24.5%202224.5%+21.9 pp
Peru201020.9%22.2%13.4%19.9%202421.5%+0.6 pp
Rwanda201016.1%10.8%Not reported37.0%202421.0%+4.9 pp
Albania20138.6%8.1%11.4%10.6%202317.5%+8.9 pp
Korea, Rep.201613.8%Not reported18.5%16.2%202216.2%+2.4 pp
Table analysis
  • The change column compares each system’s latest value with its first reported observation from 2010 onward; starting years are not identical.
  • Monaco has the largest positive change in the selected set, while Rwanda’s latest value remains above its 2010 observation despite the decline from 2023.
  • Not reported cells remain blank in the source series and are not estimated.

Latest Source-Year Coverage

The reference-year distribution shows why a single global ranking cannot be treated as a same-year comparison.

Latest observationSystemsShare of coverageStatus
2024179.7%Recent
20232313.1%Recent
20223821.7%Recent
2019–20212011.4%Lagged
2015–20182514.3%Historical
2010–20143419.4%Historical
Before 20101810.3%Historical
Source-year analysis
  • 78 of 175 systems have latest observations from 2022–2024.
  • The largest single-year group is 2022, with 38 systems.
  • 18 systems have no observation later than 2009 in the source extract.
  • Source-year differences affect rank interpretation more than rounding differences.

Regional Spending Mix for Recent Observations

Regional medians use only countries and economies with a latest observation in 2022–2024. Regions with limited coverage remain visible with their country count.

Median Current and Capital Shares by World Bank Region

Medians reduce the influence of unusually high or low country values.

North America has one recent country observation in this indicator, so its median equals that single value.

Chart analysis
  • Sub-Saharan Africa has the highest recent regional median capital share at 13.5%, based on 6 systems.
  • Latin America & Caribbean has the lowest recent regional median capital share at 4.1%, based on 21 systems.
  • Europe & Central Asia has the largest recent coverage count and also contains the widest country spread because Georgia and Monaco sit far above several low-capital observations.
  • Regional medians describe the reporting sample, not every education system in the region.
RegionSystemsMedian yearMedian current %Median capital %Capital range
Sub-Saharan Africa6202486.5%13.5%2.9%–24.5%
Middle East & North Africa6202390.0%10.0%9.0%–14.1%
North America1202290.6%9.4%9.4%–9.4%
East Asia & Pacific6202391.6%8.4%0.0%–16.2%
Europe & Central Asia38202292.1%7.9%0.2%–61.8%
Latin America & Caribbean21202395.9%4.1%0.0%–24.2%
Table analysis
  • Coverage ranges from one recent observation in North America to 38 in Europe & Central Asia.
  • Sub-Saharan Africa’s six recent observations produce a 13.5% median capital share.
  • Latin America & the Caribbean has a 4.1% recent median capital share, while its country range extends from 0.0% to 24.2%.
  • Regional ranges show that within-region variation can exceed the difference between regional medians.

Recent Spending Mix by Income Group

Income-group medians use latest observations from 2022–2024 and World Bank classifications in the WDI country metadata.

Income groupSystemsMedian yearMedian current %Median capital %Capital range
Low income3202479.0%21.0%10.7%–24.5%
Lower middle income62023.591.4%8.6%1.0%–15.6%
High income42202292.3%7.7%0.0%–46.5%
Upper middle income27202393.4%6.6%0.0%–61.8%
Spending analysis
  • The low-income median is 21.0% capital, but it is based on only 3 recent observations.
  • High-income systems have the largest recent coverage count at 42 and a median capital share of 7.7%.
  • Income-group medians cannot establish a relationship between national income and education infrastructure investment because coverage and reference years differ.

How the Spending Categories Are Interpreted

The indicator describes composition inside public educational institutions. It does not report total budget size, spending per student, or education outcomes.

Current expenditure

Staff compensation, teaching materials, ancillary services, administration, and other costs consumed during the current year.

Capital expenditure

The residual share linked to assets that provide benefits beyond the current year, including buildings, major renovations, and long-lived equipment.

Excluded transfers

Financial aid to students and other transfers are excluded from the direct-expenditure denominator used by the indicator.

Same percentage, different budgets

Two systems can report the same current-capital split while spending very different amounts per student or as a share of GDP.

One-year movement

Capital projects can create large annual shifts. A latest value should not be treated as a permanent allocation rule.

Rounded zero capital

A reported current share rounded to 100.0% creates a derived 0.0% capital share; underlying accounting detail may be more precise.

Recent Capital-Share Distribution

Among the 78 systems with a latest observation from 2022–2024, 24 fall below 5% capital, 28 fall from 5% to under 10%, 20 fall from 10% to under 20%, and 6 report 20% or more.

Source and Methodology

Data sourceWorld Development Indicators indicator SE.XPD.CTOT.ZS, supplied through the UNESCO Institute for Statistics API.
Indicator definitionCurrent expenditure as a percentage of direct expenditure in public educational institutions, including instructional and non-instructional activity.
Reference periodAnnual source series from 1998 to 2024. Each country row uses its latest non-empty observation.
Coverage175 countries and economies with source data. World Bank regional and income aggregates are excluded from the country ranking.
UnitPercent of direct current-plus-capital expenditure in public educational institutions.
Capital calculationCapital share = 100 − reported current share. The result is a page-level calculation rather than a separately reported indicator.
Missing valuesSystems without a source observation are omitted. Historical gaps remain unfilled and no interpolation is used.
RoundingVisible percentages are rounded to one decimal place; sorting and derived calculations use the underlying source precision.

Current expenditure includes staff compensation and recurring non-staff expenditure such as teaching materials, ancillary services, and administration. Student financial aid and other transfers are outside the direct-expenditure denominator. Ranking is descriptive and ordered by the latest derived capital share; it is not a same-year ranking unless the year filter is restricted to a common reference year.

World Bank indicator data · World Bank indicator metadata · UNESCO UIS expenditure glossary

Methodological Safety Note

A higher capital share does not by itself indicate better facilities, a larger education budget, or better student outcomes. A higher current share does not by itself indicate higher teacher pay. Reference years vary from 1999 to 2024, national accounting classifications may differ, and one-year capital projects can change the composition sharply.

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Complete guide: Education Spending