Bahrain's Nation Bureau for Revenue has published a VAT Education Booklet, which covers the VAT treatment of educational services, and of goods and services related to educational services. In general, the supply of educational services by kindergartens, pre-primary, primary, secondary and higher education institutions is zero-rated for VAT purposes, meaning no VAT applies but input VAT may be claimed. For the zero-rate to apply:
Certain educational services are not eligible for zero-rating and are subject to the standard 5% rate, including:
Good and services that are related to the provision of qualifying educational services and are mandatory are also zero-rated. This may include administration fees, required books and reading material, student accommodation, etc.
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