Bahrain has ratified its income tax treaty with Jersey, aimed at eliminating double taxation and curbing tax evasion between the two jurisdictions, with provisions set to take effect from 1 January following the exchange of ratification instruments.
Bahrain’s King has ratified Law 18 of 2026 on 17 May 2026, which officially approves the country’s income tax treaty with Jersey.
Signed on 15 September 2025, the agreement establishes a framework to eliminate double taxation on income while preventing tax evasion and avoidance between the two countries. Both the Shura Council and the Council of Representatives had previously approved the treaty before receiving royal assent.
The treaty will enter into force following the exchange of ratification instruments between the two governments.
Once this procedural step is completed, the provisions will become applicable from 1 January of the subsequent year. The law itself takes effect from the day after its publication in Bahrain’s Official Gazette.
