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• We investigate measurement invariance of the adjusted version of the Perceptions of Resources Questionnaire (PRQ). • We provide the first psychometric instrument to assess resource perceptions of students. • We compare students from Germany (N = 885) and Saudi Arabia (N = 888). • We highlight the importance of resources in implementing inclusive education. The present paper examines the measurement invariance of the adjusted version of the Perception of Resources Questionnaire (PRQ) by Goldan & Schwab (2018 ; 2019). A cross-country comparison between students from Germany (N = 885) and Saudi Arabia (N = 888) is conducted that examines invariance not only across countries but also across gender. Results confirm the two-factorial structure of the scale ("personnel resources" and "material and spatial resources"). Configural and partial metric invariance was also established across both groups. Furthermore, an ANCOVA was used to show that perceptions of resources and perceptions of inclusive teaching practices are positively interrelated. This finding can be interpreted as an indicator for criterion validity of the PRQ. As expected, German students perceive a significantly higher level of resources than their peers in Saudi Arabia. Finally, the importance of adequate provision for the successful implementation of inclusive education and its assessment is discussed. [ABSTRACT FROM AUTHOR]