Comments to answers

Hi CPA John kindly advice how are education institutes taxed and at what rate I only know about the PAYE. Its a private school an academy.

Taxation of EDUCATIONAL Institutions : TAX EXEMPT bodies and institutions are found in the FIRST SCHEDULE of the Income Tax Act cap 470. You can google this.
[10:33 AM, 11/1/2016] Jrm Airtel: Taxation of EDUCATIONAL Institutions : Under PARAGRAPH 10, educational institutions of a PUBLIC character may make a profit on condition that all income generated is ploughed back into the institution.
Examples PUBLIC SCHOOLS, NGO run schools, STAREHE BOYS CENTRE etc.
Hence these institutions will be taxed just like any other business.
PUBLIC schools by default satisfy Para.10 hence exempt from corporation tax.

Do you mean even public schools?

My take is that this is taxed like any other business