Source-cited draft: tax overview 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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Bahrain tax system overview
Bahrain is a low-tax Gulf jurisdiction with no personal income tax and no general corporate income tax. Direct taxation is narrow: a long-standing 46% tax on oil/gas (hydrocarbon) activity, a new 15% Domestic Minimum Top-up Tax (DMTT) for very large multinational groups from 2025, and a 10% Value Added Tax administered by the National Bureau for Revenue (NBR).
Currency
Bahraini Dinar (BHD)Central Bank of Bahrain Law (Law No. 64 of 2006)
Tax authority (VAT, excise, DMTT)
National Bureau for Revenue (NBR)VAT Law (Decree-Law No. 48 of 2018)View source ↗
Standard tax/fiscal year
Calendar year (1 January - 31 December), unless an entity adopts a different financial yearDomestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)
Personal income tax
None - Bahrain has no personal income tax regimePwC Worldwide Tax Summaries - Bahrain (no PIT statute exists)View source ↗
General corporate income tax
None - no general corporate income tax on most companiesPwC Worldwide Tax Summaries - Bahrain CorporateView source ↗
Headline tax on oil/gas (hydrocarbon) companies
46Amiri Decree No. 22 of 1979 (income tax on oil companies)View source ↗
Domestic Minimum Top-up Tax (DMTT) for large MNEs
15Domestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)View source ↗
VAT/GST in force
10VAT Law (Decree-Law No. 48 of 2018), as amended for the 10% rate
Residence basis of taxation
No general residence-based income tax; individuals are not taxed on income. DMTT applies by reference to constituent entities located in Bahrain.Domestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)
Main recurring filing deadline (VAT)
VAT return due within the last day of the month following the end of each tax period ((approx - confirm exact day))VAT Law (Decree-Law No. 48 of 2018) and Executive Regulations
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Other Bahrain computations in the OpenAccountants Tax Library.