The study on the budgeting of preschool education for children with disabilities was conducted in the municipalities of Elbasan and Korça. It is structured into 5 chapters. Following the introduction (Chapter 1) and the description of the methodology (Chapter 2), Chapter 3 provides the legal and institutional context of inclusive education as well as the crosscutting with the territorialadministrative reform (of 2014) and decentralization. Chapter 4 argues the need for inclusive pre-school education from child rights approach and of longterm economic benefits. This chapter identifies and describes in detail the educational services, rehabilitation services and support services that facilitate the inclusion of children of children with disabilities (0-6 years) in the inclusive preschool education. This chapter provides also information on the number of 0-6 year old children with disabilities, public education structures that apply inclusive pre-school education and the number of children with access to these structures.. Chapter 5 describes and analyzes the funding aspect of inclusive education in the two municipalities under the study.