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What are the VAT rates in the education sector?
Type of supply |
VAT rate |
Nursery education and pre-school education |
0% |
Private and public school education (excluding higher education) |
0% |
Supply of goods and services related to public and private schools (for example, books) |
0% |
Higher education provided by an institution owned or 50% funded by the government, and related goods and services |
0% |
Education provided by private higher educational institutions |
5% |
Supply of goods and services related to private higher educational institutions (for example, books) |
5% |
Exam fees |
0% |
School uniforms |
5% |
Stationery |
5% |
Electronic equipment (such as tablets or laptops) |
5% |
Renting of school grounds for events |
5% |
Fees for activities after school |
5% |
Activities supplied after school by teachers without any extra charge |
0% |
School trips for educational purposes within the curriculum |
0% |
School trips for recreation |
5% |
School trips not within the curriculum |
5% |
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