Idaho’s average per-pupil spending increased by about $600 to $13,666 in the 2025-26 school year, state numbers show.
The Gem State has ranked last in per-pupil spending in recent years, according to data released earlier this year from the National Center for Education Statistics.
But per-pupil spending varies widely among districts and charter schools because of their size, local supplemental levies and other factors.
Per-pupil spending ranges from $7,183 at Idaho Home Learning Academy, a virtual charter school, to $50,512 at Three Creek Elementary School District, which has five students.
The top 10 spenders are small, rural districts with 100 or fewer students. The 10 lowest spenders are charter schools, which do not receive local tax dollars and have different funding structures than traditional districts. Six districts have indefinite levies or unique taxing structures that were grandfathered in under state law. Spending in those districts varies widely, but all are above the state average.
EdNews used state dollars, supplemental levies and federal funds to calculate per-pupil expenditures. Bonds and plant-facility levies, which are used to build and update schools, were not included.
See what your district or charter spends below.
Top 10 spenders
| District | Enrollment | Per-pupil expenditure |
| Three Creek Elementary | 5 | $50,512 |
| Pleasant Valley Elementary | 8 | $50,470 |
| Mullan | 76 | $38,130 |
| Prairie Elementary | 7 | $37,431 |
| Swan Valley Elementary | 38 | $34,407 |
| South Lemhi | 91 | $29,097 |
| Culdesac | 92 | $28,088 |
| Avery | 32 | $26,979 |
| Clark County | 100 | $26,387 |
| Arbon Elementary | 21 | $25,554 |
Bottom 10 spenders
| District | Enrollment | Per-pupil expenditure |
| Idaho Home Learning Academy | 7,502 | $7,183 |
| Alturas International Academy | 568 | $7,916 |
| Idaho Novus Classical Academy | 422 | $8,681 |
| Kootenai Bridge Academy | 340 | $8,785 |
| INSPIRE Connections Academy | 1,551 | $8,804 |
| Hayden Canyon Charter | 413 | $8,808 |
| Kootenai Classical Academy | 582 | $8,866 |
| Future Public School | 375 | $8,876 |
| Pinecrest Academy of Idaho | 417 | $8,903 |
| Liberty Charter | 492 | $8,926 |
Largest 10 school districts
| District | Enrollment | Per-pupil expenditure |
| West Ada | 37,622 | $9,516 |
| Boise | 21,331 | $17,023 |
| Bonneville | 13,378 | $9,794 |
| Nampa | 12,179 | $10,288 |
| Pocatello | 11,304 | $9,575 |
| Vallivue | 10,524 | $10,188 |
| Idaho Falls | 9,623 | $9,306 |
| Coeur d’Alene | 9,612 | $11,278 |
| Twin Falls | 8,681 | $10,364 |
| Idaho Home Learning Academy | 7,502 | $7,183 |
Districts with an indefinite levy
| District | Enrollment | Per-pupil expenditure |
| Mullan | 76 | $38,130 |
| Blaine County | 2,874 | $21,207 |
| Boise | 21,331 | $17,023 |
| Lewiston | 4,469 | $15,292 |
| Moscow | 2,083 | $14,867 |
| Lake Pend Oreille | 3,759 | $14,266 |
