Bahrain 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
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Bahrain 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
See MoreBahrain approves income tax treaty ratification with Saudi Arabia
Bahrain’s Council of Representatives has confirmed its approval of the law ratifying the income tax treaty with Saudi Arabia at its first extraordinary session held on 7 May 2026. Bahrain and Saudi Arabia signed a tax treaty on 3 December 2025.
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Saudi Arabia ratifies income tax treaty with Bahrain
The Saudi Council of Ministers approved the ratification of the income tax treaty with Bahrain. This announcement was made by the Saudi Press Agency on 21 April 2026. Bahrain and Saudi Arabia signed a tax treaty on 3 December 2025. The
See MoreBahrain: Shura Council approves income tax treaty ratification with Jersey
Bahrain Shura Council approved legislation to ratify the income tax treaty with Jersey on 19 April 2026. Signed on 16 September 2025, the agreement covers the taxation of corporate income in Bahrain and income in Jersey, establishing how each
See MoreBahrain: Council of Representatives approves income tax treaty with Jersey
The Bahrain Council of Representatives has approved the law for the ratification of the income tax treaty with Jersey during its 25th Session on 7 April 2026. Signed on 16 September 2025, the treaty covers the taxation of corporate income in
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Bermuda, Bahrain sign amending protocol to tax treaty
The Government of Bermuda has issued a statement confirming that officials from Bahrain and Bermuda signed an amending protocol to the 2010 income tax treaty between the two countries on 17 April 2026. The Premier and Minister of Finance, the
See MoreBahrain: Legislative and Legal Affairs Committee of Council of Representatives approves tax treaty with Saudi Arabia
The Legislative and Legal Affairs Committee of Bahrain’s Council of Representatives approved the draft law for the ratification of the income tax treaty with Saudi Arabia on 13 April 2026. Bahrain and Saudi Arabia signed a tax treaty on 3
See MoreBahrain: NBR revises VAT healthcare guide
Bahrain’s National Bureau for Revenue (NBR) has released Version 1.2 of its VAT Healthcare Guide on 31 March 2026. The guide explains how VAT applies to healthcare services, medical institutions, and medical products in Bahrain, and includes
See MoreBahrain: NBR updates VAT deposit recovery rules guidance
Bahrain’s National Bureau for Revenue (NBR) released an updated Imports and Exports VAT guide on 11 March 2026. The revised guide adds a section addressing the treatment of VAT deposits related to recovering VAT paid on imported goods. VAT paid
See MoreJersey: States Assembly ratifies income tax treaty with Bahrain
The Jersey States Assembly approved the income tax treaty with Bahrain on 12 March 2026. The Government of Jersey signed an income tax treaty with Bahrain on 16 September 2025. The treaty covers the taxation of corporate income in Bahrain and
See MoreBahrain: 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
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