UAE Federal Tax Authority Issues New Guidance on VAT in the Education Sector

The UAE Federal Tax Authority issued Education Sector Value Added Tax Guide - VATGED1 on 29 June 2026, providing guidance on how VAT applies to educational services, related goods, and other activities within the UAE's education sector. As explained in the guide, educational services qualify for a 0% VAT rate (zero-rated) if they meet two main criteria:

• The service must be provided by a recognized nursery, pre-school, school, or a government-owned/funded (more than 50%) higher education ins…