Login and signup links

Bahrain Education VAT treatment guide

Bahrain Education sector VAT treatment guide

VAT on Education related activities are zero or standard rated.

Try Bahrain VAT Software

Still thinking. What are you waiting for

Still thinking? What are you waiting for!

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
Cookies make it easier for us to provide you with our services. With the usage of our services you permit us to use cookies.