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Bahrain Publishes VAT Booklet on Educational Goods and Services

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:

  • 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 eligible for zero-rating and are subject to the standard 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.

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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