Source-cited draft: tax overview 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 It may be incomplete, outdated, or wrong.
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| The Bahrain tax system at a glance | 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) | |
| 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) | |
| General corporate income tax | None - no general corporate income tax on most companiesPwC Worldwide Tax Summaries - Bahrain Corporate | |
| Headline tax on oil/gas (hydrocarbon) companies |
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).
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Other Bahrain computations in the OpenAccountants library.
| 46% on net profits from extraction or refinement of hydrocarbonsAmiri Decree No. 22 of 1979 (income tax on oil companies) |
| Domestic Minimum Top-up Tax (DMTT) for large MNEs | 15% minimum effective rate, fiscal years beginning on or after 1 January 2025Domestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024) |
| VAT/GST in force | Yes - VAT at a standard rate of 10% (since 1 January 2022)VAT 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 periodVAT Law (Decree-Law No. 48 of 2018) and Executive Regulations |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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