Bahrain

Cross Border Tax in Bahrain

Bahrain cross-border tax for the 2026 tax year. Covers what Bahrain law does and does not impose on cross-border income: no withholding tax on dividends, interest, royalties or service fees paid to non-residents; residence of companies under the Domestic Minimum Top-up Tax (DMTT) and the NBR 183-day test for individuals' certificates of residence; permanent establishment under the DMTT Executive Regulations; the 46% hydrocarbon income tax on foreign companies; how foreign taxes count as Covered Taxes in place of a foreign tax credit; treaty access, the certificate of residence procedure and mutual agreement; and DMTT deregistration on exit. Use for "withholding tax Bahrain", "Bahrain tax residence certificate", "permanent establishment Bahrain", "Bahrain double tax treaty", "paying a foreign supplier from Bahrain" and "leaving Bahrain tax". Out of scope: transfer pricing and CbCR (bh-transfer-pricing), the DMTT computation (bh-corporate-income-tax), individuals (bh-income-tax), VAT on imports (bahrain-vat).