Can you claim VAT on training and coursesin the UAE?
Last reviewed
- Can you recover the VAT?
- Recoverable
- VAT charged
- 5%
- Corporate tax
- Deductible
Recoverable for job-related courses and exams. Qualifying degrees are zero-rated.
When you can claim the VATand when it's blocked
You can claim
- Courses, certifications, and conferences that help employees do their job are recoverable.
- Under the FTA's June 2026 education guide, most professional and executive training is standard-rated.
- Degree fees at a qualifying institution are zero-rated.
You can't claim
- Courses unrelated to the role are a personal benefit.
Worked examplesand why they land that way
- Recoverable
ACCA exam fees for a finance analyst
Recoverable if VAT charged.
Professional exams that help someone do their job are a business cost. If the provider charges VAT, it's recoverable.
- No VAT to recover
MBA at a qualifying university
Zero-rated, nothing to claim.
Degree fees at a qualifying institution are zero-rated, so there's no VAT to claim.
What to keepand what to watch
Documents you need
Tax invoice; training policy.
Corporate tax
Deductible.
GL account: Training and development
Common mistakes
Assuming all education is zero-rated.
What changed recently
FTA published VATGED1 in June 2026, interpreting education zero-rating narrowly.
Questions peopleask about this
What did the FTA's 2026 education guide change?
The FTA's June 2026 guide reads education zero-rating narrowly, so most professional and executive training is standard-rated. Degree fees at a qualifying institution are still zero-rated.
Do overseas online courses need reverse charge?
Often, yes. If the provider bills from abroad with no UAE VAT, you account for it under reverse charge.
What about courses unrelated to someone's job?
Those are a personal benefit, so the VAT is blocked.
Relatedexpenses
- Books and Newspapers Recoverable
- Consultants, Freelancers, Contractors Recoverable
- Professional services Recoverable