Yes. Scientology is recognized as a religion almost everywhere in the world. I quote from www.Scientologynews.org:
“Scientology operates freely world over and has received hundreds upon hundreds of religious recognitions from courts and government administrative bodies. In fact, the Church of Scientology has been formally recognized as a religion in the following nations: Albania, Argentina, Australia, Brazil, Costa Rica, Croatia, Dominican Republic, Ecuador, Hungary, India, Kazakhstan, Kenya, Kyrgyzstan, Nepal, New Zealand, Nicaragua, Philippines, Portugal, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Taiwan, Tanzania, United States, Venezuela and Zimbabwe.”
(Image from Muslim Public Affairs Council)
The reason it is a religion is because it is spiritual in nature. This is partially due to its belief in a higher power, God, or the Supreme Being. The description of life in Scientology is the Eight Dynamics.