It will enter into force after the exchange of ratification instruments and will apply from 1 January of the year following its entry into force.

Bahrain’s King Hamad bin Isa Al Khalifa approved Law No. 28 of 2025 ratifying the income tax treaty with Oman on 23 June 2025.

The treaty, signed on 15 January 2025, is the first income tax agreement between the two countries.

Earlier, the Bahraini lower chamber of the National Assembly (Council of Representatives) approved the ratification of the income tax treaty with Oman on 29 April 2025.

It will enter into force after the exchange of ratification instruments and will apply from 1 January of the year following its entry into force.