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June 26, 2026

Education

VAT Taxpayer Guide

Version 1 | June 2023

Contents

1. Introduction

  1. 1.1. About This Guide

  2. 1.2. Who Should Use This Guide?

  3. 1.3. Definitions

2. Overview: VAT Exemption in the Education Sector

3. Exempt Education Services

  1. 3.1. General Principles

  2. 3.2. Special Cases

    1. 3.2.1. Education Provided by State Schools in Oman

    2. 3.2.2. Education Provided in Oman by International Schools

    3. 3.2.3. Provision of Education to Another Institution's Students

    4. 3.2.4. Provision of Teaching Staff by an Educational Institution to Another Institution

    5. 3.2.5. Digital Learning Provided Within Oman

    6. 3.2.6. Professional Training

    7. 3.2.7. Private Tutors

    8. 3.2.8. Free Educational Materials

    4. Education Provided Into or Outside of Oman

    1. 4.1. Supply of Distance Learning From Oman to Non-Residents

    2. 4.2. Supply of Distance Learning to Oman From an Overseas Institution

    5. Goods and Services Related to Exempt Educational Services

    1. 5.1. Specific Cases

      1. 5.1.1. Rental of Facilities

      2. 5.1.2. Donations, Sponsorship and Advertising

      3. 5.1.3. Goods and Services Supplied to the Public

      4. 5.1.4. Provision of Administrative Services by an Educational Institution

      5. 5.1.5. Provision of Staff by an Agency

      6. 5.1.6. Assessment of Academic Performance

    6. Deduction of VAT

  3. 6.1. Input Tax Connected With Exempt Supplies

  4. 6.2. Proportional Deduction

  5. 6.3. Deduction for Recipients of Educational Services

    6. Introduction

    About This Guide

    This guide has been issued to provide additional interpretation and guidance for the application of the VAT Law and its corresponding Executive Regulations to the education sector.

    This guide explains the TA's interpretation of key provisions of the VAT Law relevant to the provision of education and of related goods and services.

    This is strictly a guideline and may not include some relevant legislative provisions from the VAT legislation. This guide is not binding on the TA, or on any taxpayer in respect of any transaction carried out, and it cannot be relied upon in case of dispute.

    For further guidance on specific transactions, you may apply for a ruling, or visit the TA's website at www.taxoman.gov.om

    Who Should Use This Guide?

    You should read this guide if you are a supplier of any education services within Oman, or a provider of related goods and services within the industry.

    Definitions

    Total value of Taxable Supplies in the Tax YearTotal value of Taxable and Exempt Supplies in the Tax Year x 100%