Bahrain · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
VAT registration is mandatory once taxable supplies exceed BHD 37,500 over the past twelve months or are expected to over the next twelve, and voluntary from BHD 18,750. Registered businesses file VAT returns through the National Bureau for Revenue — quarterly, or monthly if annual supplies exceed BHD 3 million. Multinational groups within the Pillar Two rules pay the 15% domestic minimum top-up tax for fiscal years starting on or after 1 January 2025. A 10% corporate income tax has been drafted but, as of this writing, not enacted; watch for the final law and its executive regulations.
- Mandatory VAT registration above BHD 37,500 of taxable supplies; voluntary from BHD 18,750.
- VAT returns are quarterly, or monthly above BHD 3 million of annual supplies.
- The 10% corporate income tax is a draft, not yet law.
- National Bureau for Revenue (NBR)
National Bureau for Revenue: VAT, excise and the domestic minimum top-up tax (Arabic by default, English switch).
Government portals
- Bahrain National Portal — Government services and guidance, including the emergency call centre.
- Sijilat — Commercial Registration — Ministry of Industry and Commerce portal for registering and renewing a commercial registration.
- Labour Market Regulatory Authority (LMRA) — Work permits, transfers between employers and Bahrainisation target rates.
- National Bureau for Revenue (NBR) — VAT, excise and the domestic minimum top-up tax.