This is the first income tax treaty between the two jurisdictions. 

The Sultan of Oman issued the royal decree 62/2025 for the ratification of the income tax treaty with Bahrain on 2 September 2025.

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

Earlier, 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.