Source-cited draft: company formation & entity choice for Bahrain (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Company formation in Bahrain | Companies register with the Ministry of Industry and Commerce (MOIC) through the Sijilat online portal. The With Limited Liability company (W.L.L.) is the most common vehicle; the former Single Person Company was folded into a single-shareholder W.L.L. under Decree-Law No. 28 of 2020. Many sectors permit 100% foreign ownership. | |
| Most common entity type | With Limited Liability company (W.L.L.) - allows a single shareholder of any nationality (subject to activity restrictions)Commercial Companies Law (Decree-Law No. 21 of 2001), as amended by Decree-Law No. 28 of 2020 | |
| Single Person Company (SPC) | Discontinued - converted into a single-shareholder W.L.L. under Decree-Law No. 28 of 2020Commercial Companies Law amendment (Decree-Law No. 28 of 2020) | |
| Other entity types | Bahrain Shareholding Company (B.S.C. - closed and public), partnership, branch of a foreign company, and representative officeCommercial Companies Law (Decree-Law No. 21 of 2001) | |
| Minimum capital - fully Bahraini-owned W.L.L. | No statutory minimum (often cited as nominal, e.g. around BHD 50)Commercial Companies Law (Decree-Law No. 21 of 2001), as amended | |
| Minimum capital - W.L.L. with foreign shareholders | Around BHD 20,000 commonly required for foreign-owned W.L.L.s |
Companies register with the Ministry of Industry and Commerce (MOIC) through the Sijilat online portal. The With Limited Liability company (W.L.L.) is the most common vehicle; the former Single Person Company was folded into a single-shareholder W.L.L. under Decree-Law No. 28 of 2020. Many sectors permit 100% foreign ownership.
Other Bahrain computations in the OpenAccountants library.
| Minimum capital - B.S.C. (closed) | BHD 250,000Commercial Companies Law (Decree-Law No. 21 of 2001) |
| Registration portal / authority | Sijilat online portal, operated by the Ministry of Industry and Commerce (MOIC)MOIC Sijilat commercial registration system |
| Trade name reservation | Reserved via Sijilat; valid 60 days; fee around BHD 10MOIC Sijilat naming guidelines |
| Core incorporation steps | Reserve name, submit application and documents on Sijilat, select activities, obtain inter-agency approvals, pay fees, receive electronic Commercial Registration (CR)MOIC Sijilat commercial registration process |
| Typical incorporation timeline | Around 1-3 working days for straightforward W.L.L.s; longer (often 1-3 weeks) where licences/approvals are neededMOIC Sijilat commercial registration process |
| Core post-registration / annual compliance | Open a corporate bank account, register with SIO if employing staff, register for VAT if turnover exceeds BHD 37,500, renew the CR annually, and obtain sector licencesMOIC commercial registration requirements; VAT Law (Decree-Law No. 48 of 2018) |
| Commercial Registration renewal | CR must be renewed annually with MOICMOIC commercial registration requirements |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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