This official Value Added Tax (VAT) guide, published by the Federal Tax Authority (FTA) of the UAE in June 2026, outlines the tax rules governing the education sector under Federal Decree-Law No. 8 of 2017. It details the criteria for Qualifying Educational Institutions and recognized curricula to apply the 0% zero-rate to tuition fees and directly related items (such as printed/digital materials, non-recreational field trips, and special needs support). Conversely, it specifies standard-rated (5%) exclusions like uniforms, electronic devices, food/vending supplies, and administrative application fees. The guide also clarifies the tax treatments for student/staff accommodation, distance learning (including automated Electronic Services nexus), medical clinic operations, transport exemptions, grant/scholarship funding models, and strict input tax recovery or apportionment requirements.