Parents opening a school invoice and finance teams closing a VAT return ask the same question every term: why does tuition carry no VAT while the uniform, the tablet and the school bus fee do?
The answer sits in UAE VAT law, not in how the invoice happens to be laid out. Under Federal Decree-Law No. 8 of 2017 and Cabinet Decision No. 52 of 2017, educational services supplied by a qualifying educational institution (a recognised nursery, preschool, school, or a government-owned/funded higher education institution) are zero-rated. Most goods and services sold alongside tuition, such as uniforms, electronic devices, stationery, and catering, are standard-rated at 5% regardless of who supplies them.
The full guide covers the fee-by-fee breakdown, what counts as a "qualifying educational institution," how mixed supplies are treated, and FAQs for parents and institution finance teams: https://qasproglobal.com/uae-vat-education-services-2026-zero-rated-vs-taxable-school-fees/
