UAE FTA Issues Updated Education Sector VAT Guide

• The UAE FTA’s new Education Sector VAT Guide confirms the existing VAT rules (unchanged since 2018) for educational services and related activities.
• Zero-rating applies only to education provided by recognised nurseries, schools, pre-schools, or government/government-funded higher education institutions, and only under a recognised curriculum; most private universities remain subject to 5% VAT.
• Related items integral to the curriculum, like textbooks and qualifying field trips, may also be zero-rated, while uniforms, devices, food, application fees, and most extracurricular activities stay taxable at 5%.
• Student accommodation and local school transport are generally exempt; distance learning, scholarships, grants, and donations are treated according to specific VAT rules.
• Institutions still have until 31 December 2026 to claim any unclaimed VAT refunds under the previous procedural requirements.

Source: mailchi.mp

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---