Set Up a Private K-12 School in Dubai, UAE: KHDA Permit, Curriculum Approval & Tax (2026)

A private school in Dubai is one of the most heavily regulated and capital-intensive businesses you can start, and the trade licence is the easy part. The real gate is KHDA, the Knowledge and Human Development Authority, which is the sole licensor of every private school in Dubai. It approves your curriculum, permits your principal and teachers, inspects and rates you, and, crucially, caps your fees [1][2]. A DET licence lets the company exist; only a KHDA Educational Services Permit lets you open a classroom or collect a dirham of tuition.

Two facts reset most business plans. First, you do not set your own fees: KHDA regulates both the opening fee and the annual increase, tied to a cost index and your inspection rating [4]. Second, this is a land-and-building project, not a training-licence business, running into tens of millions of dirhams and often nine figures for a real campus. Plan it as a school, because that is what the regulator licenses.

This guide covers the KHDA permit and curriculum approval, the fee cap, the staffing and safety requirements, ownership, and why real K-12 education is zero-rated. Since 2013, our team has set up regulated and education-linked companies across the UAE, so the traps here come from real files. This is a guide, not legal or tax advice on your specific school.

Why is KHDA the real gate, not the trade licence?

Because operating a school is a KHDA-licensed activity, and a DET licence alone does not authorise it. KHDA is the sole regulator and licensor of private schools in Dubai, and you need a KHDA Educational Services Permit on top of the commercial licence, granted only after a multi-stage process [1][2]. The DET trade licence, with education activity codes such as private primary and secondary schools, incorporates the company; the KHDA permit is what lets you run the school.

The multi-stage route is demanding. You submit a proposal and an investor declaration, then an Academic Plan with a substantial non-refundable fee for KHDA review, then earn an Initial Approval valid for a year that turns on your proposed location, catchment and demographics, then obtain land and building approval to KHDA's school-facility standards, then curriculum approval, then appoint a KHDA-approved principal no later than six months before opening, and finally pass a site inspection [2][3]. Only when KHDA confirms the building is ready and issues the permit may you collect tuition. That sequence, not the licence, is the real work.

Common Mistake: Treating a school like a training centre you can start on a trade or training licence. A K-12 school needs a KHDA Educational Services Permit earned through an Academic Plan, initial approval, curriculum approval, principal approval, a KHDA-standard building and a site inspection. You cannot collect a single fee until KHDA issues the permit.

What curriculum and rating rules apply?

An approved recognised curriculum, and a public inspection rating that follows you. You must choose and get KHDA approval for a recognised curriculum, whether UK, IB, US, the UAE Ministry of Education, an Indian board or others, and deliver KHDA's mandatory UAE subjects such as Arabic, Islamic Studies and moral or social studies alongside it [1][3]. The curriculum is not a free choice; it is approved, and it shapes the whole academic plan.

Then there is inspection. The Dubai Schools Inspection Bureau (DSIB) inspects every private school and publishes public reports, rating schools on a six-point scale from Outstanding down to Very Weak [1]. That rating is not just reputational: as covered below, it directly governs how much you may raise fees. Note that KHDA paused routine inspections across recent years, so confirm the current inspection status and framework with KHDA before you model revenue, because the rating-to-fee link is live policy that moves.

Why can't you set your own fees?

Because KHDA caps fee increases, and this is the single biggest economic constraint founders miss. You do not set fees unilaterally. KHDA regulates the opening fee level, agreed with the authority, and the annual increase, which is tied to two things: the annual Education Cost Index (ECI) and the school's DSIB inspection rating [4]. Revenue growth is regulator-gated, not market-gated.

The mechanics matter for any financial model. The ECI sets the base ceiling, a low single-digit percentage, and the rating-linked multiplier historically allowed schools that improved their rating to raise fees by more, while a rating drop meant no increase at all [4]. With inspections paused, the tiered system has been effectively suspended in favour of an across-the-board cap at the index, so confirm the live framework with KHDA. The point stands: you cannot price a Dubai school like an ordinary business, because the regulator controls the ceiling, and a strong inspection rating is worth real money in fee headroom.

Real Talk: The fee cap changes the entire investment case. A school's revenue per pupil rises only as fast as KHDA allows, so the returns come from filling seats, controlling costs and, where the framework is live, improving the DSIB rating to earn more fee headroom, not from pricing power. Anyone modelling a Dubai school on free-market fee growth has the economics wrong. Model it around occupancy, cost discipline and rating, and confirm the current fee framework with KHDA. Get your school setup and KHDA pathway scoped properly→

What are the staffing, transport and safety requirements?

Permitted teachers, RTA-regulated buses, a licensed school clinic, and Civil Defence approval. On staff, every teacher needs a KHDA Appointment Notice, a per-school, non-transferable teaching permit, and principals need separate KHDA approval, with minimum degree requirements by role [1][5]. When a teacher changes schools, the old notice lapses and a new one must be issued before they start.

Around the school sit more authorities. School transport is regulated by RTA, with bus-driver permits, trained bus supervisors, a female supervisor required for younger students, and vehicle-age and inspection rules [7]. A school clinic is a DHA-regulated facility needing a DHA-licensed nurse, and the building needs Dubai Civil Defence fire and life-safety approval before it operates. So a school is not one licence but a stack of them, across KHDA, RTA, DHA and Civil Defence, each of which must be satisfied. Confirm the current DHA school-clinic staffing and the RTA transport rules with those authorities.

Can a foreigner own a school, and does a free zone exempt you?

You can own it fully, but a free-zone address does not exempt you from KHDA. On ownership, 100% foreign ownership is available for education activities following the 2021 reforms, with no mandatory Emirati partner, though you should confirm the specific activity code's status with DET [6]. Ownership is not the obstacle.

The free-zone point is important and often misunderstood. Some education-oriented free zones exist, but they are geared to higher education and training, and a K-12 private school is KHDA-regulated regardless of location, whether the land is mainland, freehold or in a free zone [1]. A free-zone address does not exempt a school from the KHDA permit, the curriculum approval or the fee framework, so the free-zone brochure that sells a quick education licence does not buy you out of a single KHDA stage. So the choice of land affects the commercial structure, but not the regulator. Because the entity you register still sits under KHDA either way, it is worth reading both routes before you commit: our mainland company setup page walks through the DET route most school companies take, while the free zone company setup page explains why a free-zone education licence still leaves the KHDA permit, curriculum approval and fee cap fully in force for a K-12 school. Our free zone versus mainland guide covers the structure, and our training institute guide covers the separate, lighter track for training centres.

How is a private school taxed?

Standard corporate tax, and, unlike a driving school, real K-12 education is zero-rated for VAT. On corporate tax, a for-profit school pays 0% on taxable income up to AED 375,000 and 9% above, and Small Business Relief for revenue up to AED 3 million is largely irrelevant because a real school far exceeds it, though certain Cabinet-listed not-for-profit educational entities can be exempt under specific conditions [6]. Our corporate tax filing guide covers the mechanics.

VAT is where a school differs sharply from a vocational or driving school. A genuine K-12 school's core education service is zero-rated at 0%, provided it is a qualifying educational institution recognised by KHDA or the Ministry delivering a recognised curriculum [6]. That is the opposite of driving instruction and standalone skills training, which are standard-rated, and our driving school guide covers that contrast. But ancillary supplies split: educational materials and curriculum-linked items are zero-rated, while uniforms, devices, cafeteria food, recreational trips and admission fees are standard-rated at 5% [6]. Zero-rated is favourable because the school still recovers input VAT. Confirm specific line items, especially transport, against the FTA education guide with a VAT adviser. Our VAT registration and compliance guide covers the detail.

What does it cost, and is it worth it?

The licence is a rounding error; the land and building dominate. Here is a realistic 2026 picture in AED, all figures approximate and worth confirming against current KHDA schedules.

A real, purpose-built K-12 school is a tens-of-millions-of-dirhams, often nine-figure, project, dominated by land, building and fit-out. This is not a modest-capital venture. The demand case, though, is unusually strong and structural.

Quick Math: Dubai has well over 200 private schools educating hundreds of thousands of students from around 185 nationalities, with enrolment growing year on year, and because there is no free public schooling for expatriates, essentially every expat family pays private fees [8]. Dubai's education strategy targets around 100 new private schools by 2033, including a wave of affordable schools, so the pipeline is government-backed. The honest caveat is the fee cap and the capital intensity: this is a long-horizon, occupancy-and-rating-driven investment, not a quick-return business.

Is a private school a good investment in Dubai?

The demand is real and government-backed, but the returns come from occupancy and rating over a long horizon, not from pricing power. Dubai runs 227 private schools teaching around 387,000 students, enrolment grows year after year, and because there is no free public schooling for expatriate children, essentially every expat family pays private fees [8]. On top of that, the emirate's Education 33 strategy targets roughly 100 new private schools by 2033, including a deliberate wave of affordable schools, so the pipeline is policy-driven rather than speculative [8]. That is a rare demand picture: mandatory spend, a growing population and a state that actively wants more schools built.

The honest counterweight is the fee cap. You do not set fees, KHDA does, tied to the Education Cost Index and your DSIB rating, so revenue per pupil rises only as fast as the regulator allows and a rating drop can freeze increases entirely [4]. A Dubai school is therefore an occupancy-and-rating business, not a price-it-yourself business, and the capital that goes in the ground takes years to earn back. Before you commit tens of millions, it helps to see where a real K-12 school sits against the two lighter education models founders often confuse it with.

Real Talk: A private school is one of the strongest demand stories in Dubai and one of the slowest to pay back. Mandatory expat schooling and the Education 33 pipeline give you a captive, growing market, but the fee cap and the nine-figure build mean this is a decade-long, occupancy-led investment for patient capital, not a quick return. Model it around seats filled and DSIB rating earned, and confirm the current fee framework before you sign anything. If a lighter, faster education business fits your capital better, our training institute guide covers that track, and you can get your school investment case scoped properly before you commit.

What documents and steps does it take to open a school?

A DET company, a KHDA permit earned stage by stage, and a purpose-built campus, in that order, with the building as the long pole. The paperwork is heavier than an ordinary licence because KHDA approves the plan, the land, the curriculum, the principal and the people, not just the entity. A realistic document checklist looks like this.

• Company documents: shareholder passports and photos, the reserved trade name, DET initial approval, the Memorandum of Association, and an Ejari tenancy, with the school activity codes such as private primary and secondary education on the licence.
• KHDA proposal stage: the investor declaration and school proposal, followed by the Academic Plan setting out the vision, curriculum, location, catchment and operating model, submitted with the non-refundable review fee of around AED 50,000.
• Land and building: proof of a purpose-built plot, site drawings and building approvals to KHDA's school-facility standards, with Dubai Civil Defence fire and life-safety sign-off.
• Curriculum and academics: the recognised curriculum submission for KHDA approval and the mandatory UAE subjects, plus the KHDA-approved principal appointed no later than six months before opening.
• People and safety: teacher Appointment Notices, the DHA-licensed school clinic and nurse, and the RTA school-bus arrangement with permitted drivers and supervisors.

The sequence matters more than the list, because each KHDA stage gates the next and the site inspection is the final lock before you may collect a single fee.

Plan the KHDA pathway and the building first, because a DET licence with no approved campus and permit cannot enrol anyone. Get your school setup and KHDA timeline mapped

What are the ongoing costs and compliance for a school?

Annual KHDA permit and fee applications, DSIB inspection, permit renewals across four authorities, and the standard tax filings, all recurring for the life of the school. The KHDA Educational Services Permit is renewed on its own cycle, and each year you apply within the KHDA fee framework for any tuition increase, tied to the Education Cost Index and your rating, so the fee application itself is an annual compliance event rather than a decision you make alone [4]. The DSIB inspection, when the framework is live, drives both your public reputation and your fee headroom, which is why maintaining the rating is a running operational priority, not a one-off exercise [1].

The permit stack renews too. Teacher Appointment Notices are per-school and non-transferable, so every joiner needs a fresh notice before they teach and every leaver's notice lapses, making staffing a continuous KHDA process [5]. The RTA school-bus permits, the DHA school clinic and nurse licence and the Dubai Civil Defence certification all carry their own renewal and inspection cycles [7]. On tax, the school registers for corporate tax and files annually at 0% up to AED 375,000 and 9% above, while VAT stays favourable: core qualifying K-12 education is zero-rated so the school still recovers input VAT, but ancillary lines such as uniforms, devices, cafeteria food, trips and admission fees are standard-rated at 5%, which means the VAT return mixes both rates and needs care [6]. These renewals, filings and multi-authority approvals are exactly the ongoing work our post-setup services handle, so the school stays compliant across KHDA, RTA, DHA, Civil Defence and the FTA while the leadership team focuses on academics and occupancy. Budget for the full renewal stack from year one rather than treating it as an afterthought.

Can you open a corporate bank account for a school?

Yes, but expect full UAE onboarding, not an instant or fully remote account. A school company opens a corporate account with a local bank once the DET licence and, ideally, the KHDA permit pathway are in place, and the bank runs full know-your-customer checks on the shareholders, the education activity and the expected turnover, usually requiring an in-person meeting and a tenancy and licence in hand [1]. Because a school is a large, land-backed project handling substantial tuition flows and payroll, banks look closely at the funding behind it, so a clear business plan showing the KHDA route, the campus and the enrolment projections helps the account move faster.

Pro Tip: Line the banking up alongside the KHDA pathway, not after it, because the build and the fit-out need working capital long before the first fee arrives. A school collects tuition in termly cycles and pays salaries monthly, so the account, the payment platform for parents and any project or construction finance want structuring early. A maintained minimum balance is normal, and getting the banking right from the start avoids cash-flow friction once salaries and supplier payments run ahead of enrolment revenue.

Real Client Stories

The training licence that could not open a school. A client tried to launch a K-12 school on a training-institute footing, assuming the education licence was enough. A school needs a KHDA Educational Services Permit through the Academic Plan, curriculum approval, principal approval and a site inspection, an entirely separate and heavier track. We rebuilt the plan around KHDA. The training route does not license a school.

The fees that could not rise. An operator modelled steady annual fee increases to hit its returns, unaware KHDA caps increases by a cost index and the inspection rating, and that a rating drop can mean no increase at all. We rebuilt the model around occupancy, cost control and rating. In Dubai, the regulator sets the fee ceiling, not the market.

The VAT that was zero-rated after all. A client assumed the school would charge VAT like any business. A recognised K-12 school's core tuition is zero-rated, not standard-rated like a driving school and not exempt, so it charges 0% and still recovers input VAT, while uniforms, cafeteria and admission fees are 5%. We set the split correctly. The VAT position is favourable once you know the rules.

Set up your Dubai private school the right way

A private school rewards founders who treat the KHDA permit, the curriculum approval and the fee framework as the real business, and it punishes those who mistake it for a training licence. Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, including regulated and education-linked companies. We will help you structure the DET company, plan the KHDA Academic Plan and permit pathway, the curriculum approval and principal appointment, the RTA transport, DHA clinic and Civil Defence approvals, and set up the corporate tax and the zero-rated education VAT position correctly, all with clear itemised pricing. Talk to a setup expert→ for a plan built around your school. Our free zone versus mainland guide covers the structure choice, and post-setup services covers ongoing approvals and renewals.

Frequently Asked Questions

How do I start a private school in Dubai?

Register a DET company with the school activity, then obtain a KHDA Educational Services Permit through the multi-stage process: an Academic Plan, initial approval, land and building approval to KHDA standards, curriculum approval, a KHDA-approved principal, and a site inspection. You can collect fees only once KHDA issues the permit [2][3].

Who regulates private schools in Dubai?

KHDA, the Knowledge and Human Development Authority, is the sole regulator and licensor of private schools in Dubai. It approves the curriculum, permits teachers and principals, inspects and rates schools through DSIB, and regulates fees, all on top of the DET trade licence [1].

Can you set your own school fees in Dubai?

No. KHDA regulates both the opening fee, agreed with the authority, and the annual increase, which is capped by the Education Cost Index and the school's DSIB inspection rating. A rating drop can mean no increase at all, so fee growth is regulator-gated [4].

What is the DSIB rating?

The Dubai Schools Inspection Bureau inspects every private school and publishes public reports, rating schools on a six-point scale from Outstanding to Very Weak. The rating governs how much a school may raise fees, so it is both a reputational and a financial matter [1][4].

Do I need to get my curriculum approved in Dubai?

Yes. You must choose and get KHDA approval for a recognised curriculum, whether UK, IB, US, the UAE Ministry of Education or an Indian board, and deliver KHDA's mandatory UAE subjects such as Arabic and Islamic Studies alongside it. The curriculum is approved, not a free choice [1][3].

Do teachers need a permit to work in a Dubai private school?

Yes. Every teacher needs a KHDA Appointment Notice, a per-school, non-transferable teaching permit, with minimum degree requirements by role, and principals need separate KHDA approval. When a teacher changes schools the old notice lapses and a new one is issued [1][5].

Does a free zone exempt a school from KHDA?

No. A K-12 private school is KHDA-regulated regardless of location, whether the land is mainland, freehold or in a free zone. Education-oriented free zones are geared to higher education and training, and do not exempt a school from the KHDA permit, curriculum approval or fee framework [1].

Can a foreigner own 100% of a school in Dubai?

Yes. Education activities allow 100% foreign ownership following the 2021 reforms, with no mandatory Emirati partner. Confirm the specific activity code's status with DET. Ownership is not the obstacle; the KHDA permit and capital are [6].

Is private school education VAT-free in Dubai?

A recognised K-12 school's core education service is zero-rated at 0%, provided it is a qualifying institution delivering a recognised curriculum, which lets it recover input VAT. Ancillary items such as uniforms, devices, cafeteria food, recreational trips and admission fees are standard-rated at 5% [6].

Why is school VAT different from driving school VAT?

Because a recognised K-12 school is a qualifying educational institution, its tuition is zero-rated, whereas driving instruction and standalone skills training are standard-rated at 5%. The distinction turns on being a recognised institution delivering a recognised curriculum, which a driving school is not [6].

How much does it cost to open a school in Dubai?

A real, purpose-built K-12 school is a tens-of-millions-of-dirhams, often nine-figure, project dominated by land, building and fit-out, with the KHDA and DET fees a small fraction. It is one of the most capital-intensive activities in Dubai. All figures are approximate.

Do I need Civil Defence and RTA approvals for a school?

Yes. The building needs Dubai Civil Defence fire and life-safety approval, and school transport is regulated by RTA with bus-driver permits, trained supervisors, a female supervisor for younger students, and vehicle-age and inspection rules. A school clinic is also DHA-regulated [7].

Does a school need a clinic in Dubai?

Yes. A school clinic is a DHA-regulated facility requiring a DHA-licensed nurse, part of the stack of approvals around the KHDA permit alongside Civil Defence and RTA transport. Confirm the current DHA staffing requirements by enrolment size with DHA and KHDA [1].

How long does it take to open a school in Dubai?

Considerably longer than most businesses, because the KHDA Academic Plan, initial approval, land and building construction to KHDA standards, curriculum and principal approvals and the site inspection all take time, and the building alone is a multi-year project. It is measured in years, not months.

What is the KHDA Academic Plan?

It is the detailed plan of the proposed school, its vision, curriculum, location and operations, submitted to KHDA with a substantial non-refundable fee for specialist review. A positive review leads to initial approval, and the plan can be resubmitted a limited number of times if not approved first time [2][3].

Is a K-12 school the same as a training institute in Dubai?

No. A training institute or vocational centre is a separate, lighter KHDA track with different requirements, and its fees are typically standard-rated for VAT. A K-12 school follows the full school-permit regime with curriculum approval, DSIB inspection and fee caps, and its tuition is zero-rated [1].

Do I need to appoint a principal before opening?

Yes. KHDA requires an approved principal to be appointed no later than six months before opening, with a separate KHDA approval and interview process. The principal is central to the academic plan and the readiness the site inspection checks [2][3].

How are school fee increases calculated in Dubai?

Through the Education Cost Index, which sets a base ceiling, and historically a multiplier linked to the DSIB rating that rewarded improving schools and blocked increases for schools whose rating dropped. With inspections paused the tiered system has been simplified, so confirm the live framework with KHDA [4].

Is a private school a good investment in Dubai?

The demand case is strong and government-backed, with growing enrolment, no free public schooling for expatriates, and a strategy targeting around 100 new schools by 2033. But the fee cap and the tens-of-millions capital intensity make it a long-horizon, occupancy-and-rating-driven investment, not a quick return [8].

What activities cover a school on the DET licence?

Education activities such as private primary and secondary schools, chosen to match the school you are opening, on top of which the KHDA Educational Services Permit is required. The DET licence incorporates the company; the KHDA permit authorises the school [1].

What happens if I collect fees before the KHDA permit?

You cannot lawfully collect tuition until KHDA has completed its site visit, confirmed the building is ready and issued the Educational Services Permit. Collecting fees before the permit is outside the regime, which is why the permit, not the licence, is the operative milestone [2].

What documents do I need to open a private school in Dubai?

Shareholder passports and photos, the reserved trade name and DET initial approval, the Memorandum of Association and an Ejari tenancy, then the KHDA investor declaration and Academic Plan with the non-refundable fee of around AED 50,000, land and building approvals to KHDA school standards with Civil Defence sign-off, the recognised curriculum submission, the approved principal, teacher Appointment Notices, the DHA clinic licence and the RTA school-bus arrangement. The KHDA stages and the building are the gating items [2][3].

What are the ongoing costs of running a private school in Dubai?

Annual KHDA permit renewal and the yearly fee-framework application, the DSIB inspection cycle, teacher Appointment Notice processing for every joiner and leaver, RTA bus permits, the DHA school clinic and nurse licence, Civil Defence recertification, staff visas and payroll under the Wages Protection System, and corporate tax and VAT filings. These renewals span KHDA, RTA, DHA, Civil Defence and the FTA and run for the life of the school [4][5][7].

Can I open a corporate bank account for a private school in Dubai?

Yes, with a local bank once the DET licence and ideally the KHDA permit pathway are in place. Expect full know-your-customer checks on the shareholders, the education activity and the funding behind the project, an in-person meeting, a tenancy and licence in hand, and a maintained minimum balance. There is no fully remote account opening for a land-backed operation of this size, so plan the banking alongside the build [1].

Can a new school negotiate its opening fees in Dubai?

The opening fee level is agreed with KHDA rather than set freely by the operator, and it is benchmarked against the curriculum, the facility and comparable schools, so a new entrant proposes fees within the framework rather than pricing to the market. After opening, annual increases are then capped by the Education Cost Index and the DSIB rating, so both the starting point and the growth are regulator-gated [4].

How often are private schools inspected in Dubai?

DSIB historically inspected every private school on a regular cycle and published public reports on the six-point Outstanding-to-Very-Weak scale, but KHDA paused routine inspections across recent years, which in turn simplified the rating-linked fee tiers into an across-the-board index cap. Because the inspection status and the rating-to-fee link are live policy, confirm the current framework directly with KHDA before modelling revenue [1][4].

Can a teacher transfer their KHDA permit between schools in Dubai?

No. The KHDA Appointment Notice is per-school and non-transferable, so when a teacher moves the old notice lapses and the new school must obtain a fresh notice before that teacher may start. This makes teaching permits an ongoing KHDA process tied to each school and each hire, not a one-time credential the teacher carries around [5].

Should I set up my school on the mainland or in a free zone in Dubai?

The choice affects the commercial structure and the land, but not the regulator, because a K-12 school is KHDA-regulated wherever it sits. A free-zone education licence still leaves the KHDA permit, curriculum approval, DSIB rating and fee cap fully in force, so most school companies take the DET mainland route while the KHDA pathway stays the same either way. Read both structures before committing rather than assuming a free zone lightens the regime [1][6].

Is running a private school profitable in Dubai?

It can be, but the profit comes from filling seats and holding a strong DSIB rating over years, not from raising prices. Because KHDA caps fees at the cost index and the rating, revenue per pupil grows slowly, so margins depend on occupancy across the campus, cost discipline on staff and facilities, and, where the framework is live, earning fee headroom through inspection results. Set against a nine-figure build, that makes a school a patient, long-horizon return rather than a high-margin quick win [4][8].

References

[1] KHDA, permits for early childhood education and schools: KHDA as the sole regulator, curriculum approval, teacher and principal permits and the DSIB rating regime. KHDA permits for schools

[2] KHDA, issuing an Educational Services Permit for a new private school: the multi-stage permit process and the fee-collection rule. KHDA new school permit

[3] KHDA, Educating Hearts and Minds, how to open a private school in Dubai: the Academic Plan, initial approval, curriculum and principal requirements. KHDA open a school guide

[4] KHDA, School Fees Framework: the Education Cost Index and rating-linked fee-increase rules. KHDA fee framework

[5] KHDA, requirements for teacher appointment in Dubai private schools: the Appointment Notice and qualification requirements. KHDA teacher appointment

[6] Federal Tax Authority, Cabinet Decision No. 52 of 2017 education provisions and the Education Sector VAT Guide: zero-rating of recognised education and the standard-rating of ancillary supplies, with corporate tax and Small Business Relief context. FTA VAT legislation

[7] Government of Dubai, Administrative Resolution No. 196 of 2015 regulating school transport in Dubai: RTA bus-driver and supervisor permits and vehicle rules. Dubai school transport regulation

[8] KHDA news: Dubai's growing private-school sector and the Education 33 strategy targeting new schools. KHDA new schools news