Bahrain

Tax Head / Feature	Statutory Rate	Key Provisions & Rules
Corporate Income Tax (CIT)	0% / 15%	0% general CIT (46% for hydrocarbon exploration); 15% DMTT on MNEs from 2025.
Value Added Tax (VAT)	10%	Standard rate increased from 5% to 10% on 1 January 2022.
Withholding Tax (WHT)	0%	Zero withholding tax on cross-border interest, royalties, and dividends.
Zakat Contribution	Voluntary	No statutory corporate Zakat deduction.
Real Estate / Property Duty	2%	Property registration stamp duty (reduced to 1.7% for prompt payment within 60 days).
Transfer Pricing Framework	OECD Aligned	Transfer pricing guidance aligned with OECD standards.
E-Invoicing Mandate	Mandatory	NBR e-Invoicing phased implementation timetable underway.
Currency & Fiscal Year	BHD (Bahraini Dinar)	Corporate accounting year.

October 31, 2026 Bahrain International Tax

Bahrain becomes an early GCC mover in implementing a 15% Domestic Minimum Top-Up Tax under OECD Pillar Two for multinational…

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Bahrain Tax & Regulatory Profile