Bahrain · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Bahrain levies no personal income tax and, for now, no general corporate income tax: oil and gas companies pay a special 46% rate, and since 1 January 2025 large multinational groups within the OECD Pillar Two rules pay a 15% domestic minimum top-up tax. VAT has been 10% since 1 January 2022. A draft law for a 10% corporate income tax on profits above BHD 200,000 was referred to the legislature on 29 December 2025 and is reported to target 1 January 2027; it had not been enacted when this page was written. Taxes are administered by the National Bureau for Revenue.
- No personal income tax; VAT is 10% since 1 January 2022.
- Large multinational groups pay a 15% domestic minimum top-up tax from 2025; oil and gas companies pay 46%.
- A 10% corporate income tax is a draft law, not yet in force.
- 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.