---
name: bh-tax-overview
description: "Source-cited draft: tax overview for Bahrain (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bh-tax-overview"
  jurisdiction: "BH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  trust_label: "Built by Michael Cutajar and the OpenAccountants team"
  review_status: "pending_review"
---

# Bahrain Tax Overview

## The Bahrain tax system at a glance

- **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)](https://www.nbr.gov.bh))_
- **Standard tax/fiscal year** — Calendar year (1 January - 31 December), unless an entity adopts a different financial year  _(Domestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024))_
- **Personal income tax** — None - Bahrain has no personal income tax regime  _([PwC Worldwide Tax Summaries - Bahrain (no PIT statute exists)](https://taxsummaries.pwc.com/bahrain/individual/taxes-on-personal-income))_
- **General corporate income tax** — None - no general corporate income tax on most companies  _([PwC Worldwide Tax Summaries - Bahrain Corporate](https://taxsummaries.pwc.com/bahrain/corporate/taxes-on-corporate-income))_
- **Headline tax on oil/gas (hydrocarbon) companies** — 46 % (on net profits from extraction or refinement of hydrocarbons)  _([Amiri Decree No. 22 of 1979 (income tax on oil companies)](https://taxsummaries.pwc.com/bahrain/corporate/taxes-on-corporate-income))_
- **Domestic Minimum Top-up Tax (DMTT) for large MNEs** — 15 % (minimum effective rate, fiscal years beginning on or after 1 January 2025)  _([Domestic Minimum Top-up Tax Law (Decree-Law No. 11 of 2024)](https://www.ey.com/en_gl/technical/tax-alerts/bahrain-issues-domestic-minimum-top-up-tax-legislation))_
- **VAT/GST in force** — 10 % (Yes - VAT at a standard rate, 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 period ((approx - confirm exact day))  _(VAT Law (Decree-Law No. 48 of 2018) and Executive Regulations)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bh-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bh-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.