Private spending on education refers to expenditure funded by private sources which are households and other private entities. This indicator is shown as a percentage of GDP, divided into primary, primary to post-secondary non-tertiary and tertiary levels. Private spending on education includes all direct expenditure on educational institutions, net of public subsidies, also excluding expenditure outside educational institutions such as textbooks purchased by families, private tutoring for students and student living costs. Private spending includes expenditure on schools, universities and other public and private institutions delivering or supporting educational services.