According to recent releases from the Saudi General Authority of Zakat and Tax, private education and healthcare services have been partially provided an effective zero-rating under a government mechanism to bear part of the cost of the country's new value added tax (VAT) regime, which was implemented 1 January 2018. Under the regime, private education and healthcare services are subject to 5% VAT, while public services are considered outside the scope of VAT. Under the government mechanism,…