The VAT Education Services Booklet (Version 1.1, December 2019, updated 1 January 2022) issued by Bahrain's National Bureau for Revenue sets out the VAT treatment of educational supplies. Educational services from kindergartens, pre-primary, primary, secondary and higher education institutions are zero-rated where the institution is licensed by the competent authority and supplies are made directly to an enrolled student. Mandatory related items such as application and administration fees, curriculum-related books, purpose-built student accommodation and curriculum trips also qualify, while professional education and most vocational training, uniforms, stationery, food and beverages, electronic devices and recreational trips are taxed at 10%. The booklet further addresses input VAT recovery, third party payment of fees, donations and fundraising, grants and sponsorships, online courses and school transportation.