Is your service ready? Key updates to Queensland kindergarten funding in 2026

Queensland’s Kindergarten Funding program continues to evolve as a key mechanism to expand access to quality early childhood education and care (ECEC). From 1 January 2026, updated funding category guidelines and funding essentials will take effect, building on the reforms introduced in 2025 and reinforcing the state’s commitment to free kindergarten for all Queensland families.

Under the Queensland model, kindergarten is delivered as a program of at least 15 hours per week over 40 weeks per year, and is free for all eligible children. Approved providers of free kindergarten can claim funding for delivery, and a suite of resources is available to assist services in preparing for and implementing the updated arrangements. More detail is available on the Queensland Government’s Early Childhood Education and Care website: https://earlychildhood.qld.gov.au/grants-and-funding/kindergarten-funding.

From 1 January 2026, the 2026 Funding Category Guidelines and updated Funding Essentials documents will apply for:

• 2026 sessional kindergartens
• 2026 long day care services
• Funding category guidelines

These replace and build on the current 2025 guidelines, which remain in force until the end of 2025.

Key Funding Changes and Clarifications (2025)

Based on sector feedback, the 2025 Kindergarten Funding Essentials have been restructured into a more user‑friendly format with clearer guidance. Highlights include:

• Clarification that fees and the Gap Fee Subsidy must reflect the hours of the approved kindergarten program.
• Updated processes allow services to maintain Approved Kindergarten Program Provider (KPP) status even in the absence of an early childhood teacher under certain conditions.
• Sessional kindergartens can now enrol non‑eligible children into kindergarten programs from Term 1.
• New guidance on managing delayed exits from kindergarten programs.
• Clearer information on how children on visas are treated under funding arrangements.
• Additional information on absences and children returning to kindergarten from Prep.
• A grace period applies for exceptional circumstances where long day care services lose an early childhood teacher.
• Services applying under “working towards” or ineligible exceptional circumstances must now include a workforce plan.
• Information on workforce support opportunities and professional development has been expanded.
• Clearer guidance on what is included and excluded under funded activities and spending rules.
• Updated advice on calculating the gap fee subsidy for long day care services with a 5‑hour kindergarten day.
• Eligibility cut‑off dates and guidance on transitions of ownership have been included.
• Services receiving per capita subsidy will no longer be eligible for other kindergarten subsidies or supports such as Kindy Uplift.
• Kindergarten subsidies cannot be used for payment of childcare management company fees, including base subsidy, inclusion ready subsidy, service location subsidy, and Kindy Uplift.

Supporting Documents and Resources

To assist services in implementing and reporting against funding requirements, the following resources are available:

For Long Day Care Services:

• Kindergarten Funding Essentials – Long Day Care Services
• Information webinar — Queensland Kindergarten Funding Essentials
• Quick reference guides
• Frequently asked questions
• Recordkeeping checklist
• Subsidy spending rules
• Eligibility checklist
• Eligible activities ready reckoner
• Exceptional circumstance application forms
• Grace period application forms

For Sessional Kindergartens:

• Kindergarten Funding Essentials – Sessional Kindergartens
• Information webinar
• Quick reference guides
• Recordkeeping and eligibility tools

Other Resources:

• Statement of Fees Template — Free Kindy
• Example Parent Fees Letter Template
• Early Childhood Teacher (ECT) Annual Plans
• Workforce planning tools

With updated guidelines taking effect from 1 January 2026, services are encouraged to review funding arrangements, staffing plans and administrative processes to support a smooth transition. Accessing available resources and preparing ahead may assist with meeting requirements and ensuring continued compliance.

For all the latest information and official documents, visit the Queensland Department of Education’s Kindergarten Funding page.