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VAT Treatment of Education Services
The supply of educational services and related goods and services by kindergartens, pre-primary, primary, secondary and higher education institutions is subject to the zero-rate.
In order for the zero-rate to apply:
The school or educational institution must be licensed by the Ministry of Education in Bahrain or be under its supervision, and Supplies must be provided directly to a student who is enrolled in that school or institution.
Certain educational services are not subject to the zero-rate (and will be subject to the 5% rate), including:
Professional education; and Vocational training, unless such vocational training is provided by a polytechnic educational institution which is licensed by the Ministry of Education in Bahrain.