In brief
On 29 June 2026, the UAE Federal Tax Authority (FTA) published the Education Sector Value Added Tax (VAT) Guide (VATGED1), providing further clarity on the application of VAT in the education sector.
The guide confirms that VAT zero-rating for educational services should be interpreted and applied on a strict and narrow basis. It also provides detailed guidance on the VAT treatment of educational services and associated supplies, including accommodation, distance learning, grants and scholarships, healthcare and transportation services, and the recovery of input tax by education providers in the UAE.
The publication is expected to assist education sector stakeholders in assessing and ensuring compliance with the UAE VAT framework.
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United Arab Emirates: FTA publishes VAT Guide for the Education Sector
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