Three percent. According to the investigation on the surcharge on education in Shandong Province, the surcharge rate is 3%, which is based on the tax amount of value-added tax, business tax and consumption tax actually paid by various units and individuals. It is a special fund levied to speed up local education and expand local education funds. Education expenses include the reasonable expenses of nine-year compulsory education and senior high school education, and do not include all kinds of training expenses paid by the party directly raising children during the period of raising children.