Source-cited draft: corporate income tax for Bahrain (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
General corporate income tax rate
0% - no general corporate income tax appliesPwC Worldwide Tax Summaries - Bahrain CorporateView source ↗
Tax rate on oil/gas (hydrocarbon) companies
46% of net profits from the extraction or refinement of hydrocarbons (fossil fuels)Amiri Decree No. 22 of 1979View source ↗
Hydrocarbon tax base
Net profits derived from the sale of crude oil, refined products and natural gas attributable to operations in BahrainAmiri Decree No. 22 of 1979
DMTT minimum effective rate
15% effective rate on adjusted financial (GloBE) income of in-scope constituent entitiesDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)View source ↗
DMTT revenue threshold (scope)
MNE groups with consolidated annual revenue of at least EUR 750 million in at least two of the four preceding fiscal yearsDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)View source ↗
Purely domestic businesses
DMTT does not apply to local businesses with no operations outside BahrainDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)
DMTT de minimis exclusion
De minimis exclusion broadly available where average GloBE revenue is under EUR 10 million (and qualifying income below the GloBE threshold)Domestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)
DMTT transitional safe harbours
Permanent and transitional CbCR safe harbours and a five-year exclusion for newly internationalised groups are availableDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)
Withholding tax on dividends
0% - no withholding tax on dividendsPwC Worldwide Tax Summaries - Bahrain Corporate (Withholding taxes)
Withholding tax on interest and royalties
0% - no withholding tax on interest or royaltiesPwC Worldwide Tax Summaries - Bahrain Corporate (Withholding taxes)
DMTT registration
In-scope constituent entities must register with the NBRDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)View source ↗
DMTT payment for 2025
Payable in instalments, including advance payments during the 2025 fiscal yearDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Bahrain has no general corporate income tax. Only two regimes impose direct tax on business profits: a 46% tax on oil, gas and hydrocarbon companies, and (from 2025) a 15% Domestic Minimum Top-up Tax (DMTT) on Bahraini constituent entities of very large multinational groups. There is no withholding tax on dividends, interest or royalties.
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Other Bahrain computations in the OpenAccountants Tax Library.