The educational expenses of foreign children are tax-free, excluding universities. According to the "Measures for the Administration of Tax Agreements for Foreigners Obtaining Wages and Salaries in China (Trial)" issued by the Ministry of Finance of China, the tax exemption policy for foreign children's education fees is applicable to foreigners who work in China and earn wages and salaries, including the children's education fees paid by enterprises and institutions employed in China. Tuition, books, accommodation and other expenses of kindergartens, primary schools, junior high schools and senior high schools attended by children can enjoy tax-free treatment when filing personal income tax. Education expenses at the university level are not included in the tax exemption for foreigners' education expenses. Therefore, the tax exemption for foreign children's education fees does not include universities.