The purpose of this study is to analyze the cost of twelve-year compulsory education program. To achieve this purpose, this study designed the principles and related regulations for this policy issue, and analyzed the cost to implement them. There are two prongs of cost, the expenditures for student subsidy and the expenditures for building high school capacity. The former has seven programs and three tuition standards, so there will be twenty-one options. The latter includes the cost of teachers’ in-service training, the enrichment of school facilities, and student activities in the rural area. This study also combined all the items and analyzed annual expenditures required for the next six years.