UAE has implemented VAT in beginning of 2018. What does it mean for Education sector?

In general there is 5% VAT and zero % VAT. Depending on type of goods or services one of the rates might be relevant.

For education, there are several items which are zero-rated:

  • nursery education
  • pre-school education
  • school education
  • higher education provided by institutions owned by the government or getting more than 50% of their funding from government
  • printed and digital reading material provided by the education institution
  • school trips related to curriculum

There are also items subject to 5% VAT:

  • school uniforms
  • electronic equipment
  • food and beverages on campus
  • school trips for recreation
  • extra-curricular activities

School transport is exempt from VAT.

If you need any clarifications or additional information, you can refer to FTA web-site. There are all laws and lots of additional documents available which will help to answer all questions.

Tell your friends: