Education is a sector that is very crucial to the growth of any country and utmost importance to this sector is quintessential. Bearing this in mind, education in Oman is free of charge till secondary education.
In accordance with the Royal Decree No. 121/2020 issued by the Sultan of Oman, VAT is to be introduced in Oman with effect from April, 2021.
The unofficial English translation of Oman VAT has classified educational services and related goods and services as exempt under VAT.
Such a classification would imply that there would be no possible input VAT recovery since educational services are exempted and not zero rated.