Top income tax
None
None system
Corporate tax
None
VAT
10.0%
standard rate
Tax residency
—
44 tax treaties
Bahrain tax profile
Data year: 2025
- Tax system
- None No personal or general corporate income tax. Only oil/gas sector taxed at 46%. DMTT (15% minimum tax) for large MNEs from Jan 2025.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- VAT
- 10.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 8.0%
- Social security (employer)
- 12.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 44
Tax residency
- Residency rules
- No personal income tax so residency for tax purposes is largely irrelevant for individuals.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- PwC Worldwide Tax Summaries - Bahrain (accessed Mar 23, 2026) VAT, no CIT, no PIT, DMTT