English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
Educational Services and directly related Goods and Services are zero-rated when supplied by a licensed kindergarten, school or higher-education institution to its enrolled student. Mandatory fees, curriculum materials, qualifying student accommodation and curriculum trips can qualify. Professional education, most vocational training, uniforms, food, stationery, leisure trips and electronic devices are excluded.
Schools, kindergartens, universities, polytechnics, parents and billing teams.
Not everything sold by an educational institution is zero-rated. Licensing, enrolment, direct curriculum relation and mandatory status matter; school location does not change the treatment of uniforms, meals or devices.
Current text
Separate education from ancillary sales
- 1
Verify institution type and licence.
- 2
Confirm enrolled student.
- 3
Classify education or excluded vocational training.
- 4
Test mandatory and direct curriculum link.
- 5
Separate uniform, food, stationery, devices and leisure activities.
- 6
Show different Supplies clearly on the invoice.
Connected provisions
Official guides and tools
Connected Madar tools
Curriculum e-book and tablet
A licensed school requires an enrolled student to obtain a digital book directly tied to the curriculum and also offers a tablet. The mandatory book may be tested as related education, while the electronic device is expressly excluded even if used for study.
Questions to help you apply it
- Is the institution licensed?
- Is the recipient enrolled?
- Is it mandatory and curriculum-related?
- Is it expressly excluded?