The Transportation Guide is for general information purposes only. It reflects the NBR’s current views but does not carry legal authority.
The Bahraini National Bureau for Revenue (NBR) published an updated version of the Value Added Tax (VAT) transportation guide on 14 September 2025.
The guide explains the main VAT principles that apply to the transportation sector in Bahrain. VAT was first introduced in Bahrain on 1 January 2019 at a standard rate of 5%, which was later increased to 10% from 1 January 2022. Details on the transitional rules for this rate change can be found in the VAT Rate Change Transitional Provisions Guide available on the NBR website.
The Transportation Guide is for general information purposes only. It reflects the NBR’s current views but does not carry legal authority. It should be treated as guidance, not as a substitute for professional legal advice.