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Bahrain Education VAT treatment guide

Bahrain Education sector VAT treatment guide

VAT on Education related activities are zero or standard rated.


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Education service as defined by Bahrain VAT law:

The educational institutions must be licensed by a competent authority in the Kingdom and the educational services must be provided to a student who is enrolled in that school or institution.

The supply of educational services and related goods and services by kindergartens, pre-primary education, primary, secondary and higher education institutions are subject to VAT at the zero-rate.

Professional education and vocational training (unless the vocational training is provided by a polytechnic educational institution licensed by the relevant authority in Bahrain) does not qualify as educational services for the purpose of applying the zero-rate. These services are therefore subject to VAT at the standard VAT rate of 5%.

For easy understanding of VAT treatment in Bahrain for education sector, we have listed education related supplies by VAT rate. Check this full list.

Zero-rated education related goods and services:

Below are some examples of “associated goods and services” qualifying for the zero-rate when provided by qualifying educational institutions:

• Subscription fees, application fees or any form of administration fee
• Printed and digital books and reading material which are educational in nature and are directly related to the curriculum
• Student accommodation supplied by the educational institution to students enrolled with the educational institution provided that such accommodation has been constructed or adapted specifically for use by students
• Activities and trips organized by the educational institution for its students if these form part of the curriculum and are not predominantly recreational in nature

Standard-rated education related goods and services:

On the other hand, the following supplies do not qualify for the application of the zero rate:

• The provision of school uniforms
• Food and beverages supplied at the educational institution
• Stationery
• Electronic devices supplied by the educational institution
• Activities and trips organized by the educational institution for recreational purposes
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