The International School Capital Levy in Jakarta — Explained

Mia Windsor

Mia Windsor

Managing Editor

@mia-isg.bsky.social

Originally published: 25 February 2026 · 8 min read

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You've looked at the tuition. It's manageable - or at least, you've made peace with it. Then you read the full fee schedule and find another line item: capital levy, development contribution, building fund. It can be anywhere from $500 to $5,000+. And it's often non-refundable.

This page explains what it is, how it varies across Jakarta's international schools, and what you need to establish before you pay it.


What Is a Capital Levy?

A capital levy - also called a development contribution, building fund, or capital contribution depending on the school - is a charge separate from tuition that goes toward the school's physical infrastructure. Buildings, sports halls, science labs, campus expansion, maintenance of existing facilities. It is not for teaching. It is not for staffing. It funds the school's bricks and mortar.

The levy exists because international schools in Jakarta face significant capital costs. Land in South Jakarta is expensive. Buildings require ongoing maintenance. Expanding or upgrading facilities - a new secondary block, a refurbished library, an upgraded sports facility - requires capital that tuition alone doesn't generate.

Most schools are transparent about what the levy funds, and it appears on published fee schedules.


Annual vs One-Time: A Critical Distinction

The single most important thing to understand about capital levies is whether they are charged annually or once only.

Annual capital levies are charged every year, on top of tuition. They are recurring costs that compound over the years your child is enrolled. A levy of $3,000 per year for a child who spends eight years at a school adds up to $24,000 - a figure most parents don't calculate at the point of enrolment.

One-time capital levies are charged once, typically at the point of enrolment. They are often larger in absolute terms but don't recur. Some function as a bond - refundable when your child leaves, provided accounts are settled and notice is given. Others are non-refundable from the start.

ISJ takes a different approach: its 2025-26 annual fees bundle tuition, materials, and the capital contribution into a single published figure, ranging from IDR 148,524,000 ($9,300) for Pre-Nursery to IDR 484,733,600 ($30,300) for Years 7-8. There is no separate capital levy line item. This is arguably the more transparent model - you see one number, it covers everything instructional, and you're not surprised by a second invoice.

BSJ charges a Capital Levy Contribution (CLC) as a compulsory annual fee on top of tuition. For Kukangs and K1, the CLC is IDR 22,300,000 ($1,325) per year. From K2 through to Year 13, it rises to IDR 59,400,000 ($3,531) per year. New students from K2 onward can alternatively pay a four-year CLC of IDR 196,500,000 (~$11,680). The CLC is non-refundable for one-year payments; four-year payments are partially refundable based on the unamortised balance. This means BSJ's total annual cost for a Year 2-6 pupil is approximately $26,590 - the CLC adds roughly 16% on top of the headline tuition. Always include the CLC when comparing BSJ fees against schools that bundle capital contributions into tuition.

JIS applies a development contribution as part of its fee schedule. Verify the current amount and structure with the admissions office.


Is the Capital Levy Refundable?

This varies by school and is one of the most important questions to ask before paying.

Non-refundable: The majority of Jakarta international school capital levies fall into this category. Once paid, the money goes to the school regardless of how long your child attends. If you relocate after one term, you do not get it back.

Refundable (bond model): Some schools treat the levy as a deposit - returned when your child exits, provided the account is clear and the required notice period has been given. This is common in some markets (Singapore, for example) but less prevalent in Jakarta.

Partially refundable: In some cases, a levy paid upfront may be offset against a final year's costs or partially returned depending on length of enrolment.

Always confirm in writing which category applies before paying. Verbal reassurances are not useful if you need to pursue a refund later.


Known Capital Levy Figures (2024-25 / 2025-26)

School Levy Type Amount (approx.) Refundable?
ISJ Bundled into tuition Included in annual fee (no separate levy) N/A
BSJ Annual (compulsory) IDR 22.3M (K/K1) or IDR 59.4M (K2-Y13) per year No (1-year); partial (4-year)
JIS Annual contribution Verify directly Verify directly
AIS Verify directly Verify directly Verify directly
NAS Verify directly Verify directly Verify directly

Figures from published fee schedules or official sources where available. Always confirm the current figure directly with the school - levies change annually.


What the Capital Levy Does Not Cover

Knowing what the levy is not for helps calibrate expectations.

It does not cover tuition - teaching salaries, curriculum delivery, or academic resources. It does not cover materials fees, which are typically a separate annual charge. It does not cover exam fees, EAL, or learning support. And it does not give you any say in how the money is spent. You are contributing to the school's capital programme; you are not a stakeholder in capital allocation decisions.


Questions to Ask Before You Pay

Is the levy annual or one-time? If annual, calculate the total contribution over the expected years of enrolment. It changes the real cost of the school.

Is it refundable, and under what specific conditions? Get the answer in writing from the fee schedule or a written confirmation from the admissions office.

What notice period is required for a refund? If there is a refundable element, some schools require one or two terms' notice. Miss the window and the refund is forfeited.

Does the levy apply per child? At most schools, yes - multiply accordingly if you are enrolling more than one child.

What is the levy funding specifically? Most schools will tell you. A clear answer ("this year it funds the new sports hall") is a better sign than a vague one.

Has the levy changed in recent years, and by how much? Annual levies tend to increase alongside tuition. Understanding the trajectory helps you budget forward.


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FAQs

Is the capital levy tax-deductible for my company?

Potentially, depending on your employment arrangement and the terms of your relocation package. Some corporate education allowances cover capital levies explicitly; others cover tuition only. Check with your HR or relocation team. This is not a tax question ISG can answer - speak to an accountant familiar with Indonesia or your home jurisdiction.

Can I negotiate the capital levy?

At most Jakarta international schools, no - it is a fixed published fee. Occasionally, schools will negotiate fee waivers for multiple children or in exceptional circumstances, but this is not standard practice. Scholarship and bursary programmes address tuition reductions, not capital levies.

What happens to the levy if my child is withdrawn for disciplinary reasons?

The levy is almost universally non-refundable in these circumstances. Confirm the school's policy on withdrawal and fee refunds before enrolment.

Is the capital levy the same as the enrolment or registration fee?

No. They are separate charges. The registration or application fee - typically $300-$600 - covers the cost of processing the application. The capital levy is a larger, separate charge toward the school's physical development. Both are usually non-refundable.

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About the author

Mia Windsor is the Managing Editor of The International Schools Guide. She covers school fees, admissions, curriculum and relocation in Jakarta.

Originally published: 25 February 2026

We work hard to make every figure, date and description on this page accurate. We don't always get it right. If you spot an error - a fee that's changed, a fact that's out of date, something we've got wrong - please tell us. Use the feedback button above or email us directly. We'll check it and update the article.

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