Bahrain: NBR revises VAT registration, deregistration guidance
Bahrain's National Bureau for Revenue (NBR) has issued revised editions of its VAT Registration Guide and VAT Deregistration Manual, dated 29 September 2026 and 28 September 2026 respectively. What the guides cover The VAT Registration Guide
See MoreBahrain: NBR clarifies VAT profit margin scheme for used goods
The National Bureau for Revenue (NBR) has clarified the conditions for applying the VAT profit margin scheme to used goods in version 1.3 of its VAT retail and wholesale guide, published on 20 September 2026. Under the optional scheme, VAT is
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Bahrain: NBR clarifies eligibility for VAT margin scheme
Bahrain’s National Bureau for Revenue (NBR) has issued updated VAT guidance clarifying the conditions for applying the profit margin scheme to used goods. The updates were published on 20 September 2026 in VAT General Guide Version 1.16 and VAT
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Bahrain: NBR updates guidance on Domestic Minimum Top-up Tax returns
Bahrain’s National Bureau for Revenue (NBR) published an updated DMTT Return Filing Manual Version 1.1 on 6 September 2026, providing guidance for large Multinational Enterprise (MNE) groups on filing Domestic Minimum Top-up Tax (DMTT) returns,
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Bahrain: NBR issues DMTT computation guide for 15% domestic minimum top-up tax
Bahrain’s National Bureau for Revenue (NBR) has issued the DMTT Computation Guide Version 1.0 on 23 August 2026, providing guidance on how in-scope Multinational Enterprise (MNE) Groups should calculate the 15% Domestic Minimum Top-up Tax
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Bahrain: NBR publishes guidance on DMTT returns
Bahrain’s National Bureau for Revenue (NBR) has published Version 1.0 of its DMTT Return Filing Manual, setting out procedures for filing, payment and refunds under the 15% Domestic Minimum Top-up Tax (DMTT). The regime applies from 1 January 2025
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Bahrain: NBR updates VAT guide for financial services
Bahrain’s National Bureau for Revenue (NBR) has published VAT Financial Services Guide Version 1.4 on 3 August 2026. The latest version of the guide updates Section 10.4. Under Bahrain’s VAT rules, financial services are generally treated as
See MoreBahrain: NBR releases updated VAT guide clarifying capital asset adjustments when business use changes over time
Bahrain's National Bureau for Revenue (NBR) has published Version 1.15 of its VAT General Guide, updated on 29 July 2026. This follows the National Bureau for Revenue (NBR) releasing an updated VAT General Guide on 28 January 2026. The revised
See MoreBahrain: NBR issues revised excise registration manual for taxpayers
Bahrain's National Bureau for Revenue (NBR) has published an updated excise registration manual on 28 July 2026, setting out revised guidance for excise payers on using the online excise portal and the procedures for submitting key excise-related
See MoreBahrain updates VAT registration guide with revised processing timelines
Bahrain's National Bureau for Revenue (NBR) has released Version 1.10 of its VAT Registration Guide on 22 July 2026, updating the processing timelines for VAT registration and amendment applications. Under the revised guidance, the NBR will
See MoreBahrain, India negotiates for income tax treaty
Bahrain and India have held the first round of negotiations for an income tax treaty, marking the start of discussions on what would be the first such agreement between the two countries. According to a recent statement by the Indian ambassador
See MoreBahrain updates excise guide with expanded refund, deduction guidance
Bahrain's National Bureau for Revenue (NBR) has published Excise Guide Version 1.1 on 29 June 2026, updating its guidance on the operation of the Kingdom's Excise system. The revised guide is intended to help businesses understand Excise rules,
See MoreBahrain ratifies tax treaty with Saudi Arabia
Bahrain issued Law (32) of 2026 on 14 June 2026, approving the ratification of the income tax treaty with Saudi Arabia. Signed on 3 December 2025, the provisions of the agreement apply to Bahrain corporate income tax as well as Saudi Zakat and
See MoreBahrain issues guidance on domestic minimum top-up tax computations
Bahrain’s National Bureau for Revenue (NBR) has published a new guide outlining the methodology for calculating Domestic Minimum Top-up Tax (DMTT) liabilities for entities within the scope of the country’s global minimum tax regime. The DMTT
See MoreBahrain publishes transfer pricing guidance for MNEs
Bahrain's National Bureau for Revenue (NBR) has published the DMTT Transfer Pricing Guide, providing guidance on the application of transfer pricing requirements under Decree-Law No. 11 of 2024, which introduced a global minimum tax through a
See MoreBahrain ratifies income tax treaty with Jersey
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
See MoreBahrain: NBR issues version 2.0 of tax agent, VAT representative guide
Bahrain’s National Bureau for Revenue National Bureau for Revenue has issued Tax Agent/VAT Representative Guide Version 2.0 on 13 May 2026, setting out updated procedures for authorisation, registration and use of its online services for Tax
See MoreBahrain: Shura Council approves ratification of income tax treaty with Saudi Arabia
The Bahrain Shura Council (upper house) gave its approval to the law for the ratification of the income tax treaty with Saudi Arabia during its 29th session held on 10 May 2026. Signed on 3 December 2025, the provisions of the agreement apply to
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