The values teachers recognise are an important factor in their actions towards a diverse group of learners. Teacher education must systematically develop a conceptual and contextual understanding of inclusive education, and the assessment of teachers’ competencies in this area supports the building of knowledge regarding the direction of their professional development. The results of the research aimed at identifying the beliefs of teachers and students of pedagogical faculties on the values and competencies of teachers that are important in the context of inclusive education. The four core values and areas of competence of an inclusive education teacher are: differences between learners are considered a resource and an asset to education, supporting all learners, working with others, and personal and professional development of teachers. The research results show that in basic teacher education and professional development, attention should be paid to the development of competencies in the concepts of inclusive education and promoting the academic, practical, social and emotional learning of all learners.