Bahrain: NBR issues revised VAT real estate guidance
Bahrain’s National Bureau for Revenue (NBR) issued Version 1.6 of its VAT Real Estate Guide on 29 January 2026. The publication outlines the VAT framework for the real estate sector in Bahrain, and the key change in this update is the addition of
See MoreBahrain: NBR Updates VAT general guide
Bahrain’s National Bureau for Revenue (NBR) released an updated VAT General Guide on 28 January 2026. The guide outlines the main principles of value-added tax (VAT) in the Kingdom and offers practical guidance for businesses and taxpayers. The
See MoreBahrain: NBR updates DMTT guidance on scope, registration
Bahrain’s National Bureau for Revenue (NBR) released Version 1.2 of its DMTT Law guide on 31 December 2025, covering the law’s scope and registration requirements. The purpose of this guide is to provide a high-level overview of the scope of
See MoreBahrain updates DMTT FAQs, VAT deregistration guidance
Bahrain’s National Bureau for Revenue (NBR) has updated its frequently asked questions (FAQs) on the Domestic Minimum Top-up Tax (DMTT), which applies from 1 January 2025. The DMTT introduces a 15% minimum tax on large multinational enterprise
See MoreBahrain: Cabinet approves fiscal reforms, introduces 10% profit tax
Bahrain’s Cabinet approved a package of fiscal and economic measures aimed at curbing government spending, increasing revenues and safeguarding key subsidies, following a Cabinet meeting chaired by Crown Prince and Prime Minister Prince Salman bin
See MoreBahrain: NBR updates VAT guidance for real estate sector
Bahrain’s National Bureau for Revenue (NBR) has published Version 1.5 of its VAT Real Estate Guide, dated 18 November 2025, providing updated guidance on Value Added Tax in the Kingdom’s real estate sector. The update clarifies the VAT
See MoreBahrain, Saudi Arabia sign income tax treaty
Bahrain and Saudi Arabia signed a tax treaty on 3 December 2025. The agreement aims to address double taxation and promote investment. The treaty is the first of its kind between the two countries and will enter into force upon the exchange of
See MoreIndia, Bahrain to negotiate for tax treaty
India and Bahrain have agreed to initiate negotiations on an income tax treaty, the two countries announced during their fifth High Joint Commission (HJC) meeting in New Delhi on 3 November 2025. The proposed treaty would mark the first tax
See MoreBahrain, Oman tax treaty enters into force
The income tax treaty between Bahrain and Oman entered into force on 16 September 2025. Signed on 15 January 2025, it covers income taxes in both jurisdictions and sets withholding tax rates at 0% for dividends, 0% for interest, and 8% for
See MoreBahrain, Iceland join Vienna treaty convention
Bahrain and Iceland joined the 1969 Vienna Convention in September 2025. Bahrain and Iceland have formally joined the 1969 Vienna Convention on the Law of Treaties. The countries deposited their instruments of accession on 24 and 25 September
See MoreGuernsey ratifies tax treaty with Bahrain
This is the first income tax treaty between the two jurisdictions. Guernsey approved the 2024 income tax treaty with Bahrain through the income tax Ordinance that formalised the agreement on 3 September 2025. The treaty, signed on 29
See MoreBahrain: NBR issues revised VAT registration guide
The updated VAT registration guide covers instructions regarding individual and group registrations. The Bahraini National Bureau for Revenue (NBR) published an updated version of the value added tax (VAT) registration guide on 16 September
See MoreJersey signs income tax treaty with Bahrain
Jersey,Bahrain treaty aims to prevent double taxation and boost growth. The Government of Jersey signed an income tax treaty with Bahrain on 16 September 2025. Under the agreement, Jersey individuals and companies in Bahrain will avoid
See MoreBahrain: NBR updates transportation VAT guidelines
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)
See MoreBahrain: NBR updates guidance on Domestic Minimum Top-Up Tax
The guidance clarifies scope, exclusions, and safe harbors. Bahrain’s National Bureau for Revenue (NBR) published an updated guidance on 12 August 2025 concerning the 15% Domestic Minimum Top-Up Tax (DMTT), effective from 1 January 2025. The
See MoreOman ratifies income tax treaty with Bahrain
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
See MoreBahrain, Russia sign mutual customs assistance agreement
The customs cooperation agreement is aimed at enhancing trade facilitation and border security between the two countries. Bahrain and Russia signed an agreement on mutual administrative assistance in customs matters on 18 June 2025. The
See MoreBahrain, UAE tax treaty enters into force
The income tax treaty between Bahrain and the UAE will take full effect from 1 January 2026. Bahrain's National Bureau for Revenue announced that the income tax treaty with the UAE has entered into force starting 1 May 2025. The treaty was
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