Bahrain Tax & Investment Guides
16 guides covering Bahrain taxation, 0% personal income tax, 0% corporate tax (oil & gas 46%), VAT 10%, SIO social insurance (nationals only), tourism levy, property registration, and cross-border rules for residents and businesses.
Personal Tax & Residency
0% personal income tax, tax-free lifestyle, RE (Residence by Investment) visa, 183-day residency rule, over 40 DTTs
Bahrain Personal Tax Guide 2026 — 0% Income Tax
Bahrain has 0% personal income tax. No tax on salaries, wages, or self-employment income.
Bahrain Tax Filing Guide 2026 — NBR Portal, VAT Returns
Bahrain tax filing: NBR online portal, VAT returns (quarterly), late filing penalties, TIN registration, and record-keeping requirements.
Bahrain Tax Residency Guide 2026 — 183 Days & RE Visa
Bahrain tax residency: 183-day test, permanent home, RE visa, Tax Residency Certificate, and double tax treaty tie-breaker rules.
Business & Corporate Tax
0% standard CIT, 46% oil & gas upstream, no WHT, no CFC rules, Golden License for strategic investors
Bahrain Corporate Tax Guide 2026 — 0% CIT Standard
Bahrain corporate tax: 0% for most companies, 46% for oil & gas upstream. No CFC rules, no thin cap, no transfer pricing law yet.
Bahrain Cross-Border Guide 2026 — 0% WHT, DTTs, PE Rules
Bahrain cross-border taxation: 0% withholding tax, over 40 double tax treaties, no transfer pricing law, permanent establishment rules.
VAT & Indirect Tax
VAT 10% (up from 5% in 2022), BHD 500K threshold, quarterly returns, excise 100% tobacco, 200% alcohol
Investment & Savings
Capital gains 0% for all, dividends/interest 0%, crypto 0% tax, no securities tax
Bahrain Capital Gains Guide 2026 — 0% CGT
Bahrain has zero capital gains tax for individuals and companies. No tax on sale of shares, real estate, or other assets. No securities transaction tax.
Bahrain Crypto Tax Guide 2026 — 0% Crypto Tax
Bahrain taxes cryptocurrency at 0% for individuals and companies. CBB-regulated crypto asset services. No special crypto tax regime required.
Bahrain Investment Income Guide 2026 — Dividends & Interest 0%
Bahrain taxes dividends, interest, and other investment income at 0%. No withholding tax on investment payments.
Property & Rental Tax
Registration fee 0.5%, no annual property tax, municipal fee 10% on rent (tenant pays), 0% CGT on property
Bahrain Property Tax Guide 2026 — Registration 0.5%, No Annual Tax
Bahrain property taxes: 0.5% registration fee, 10% municipal fee on rent, no annual property tax, no CGT on property sales.
Bahrain Rental Income Guide 2026 — 0% Tax on Rent
Bahrain taxes rental income at 0%. Landlords pay no income tax on rent. Tenants pay 10% municipal fee. No CGT on property sales.
Employment & Social Charges
SIO 6%+12% nationals only, 1% expat ER work injury, end-of-service gratuity, retirement age 60
Bahrain Pension Guide 2026 — SIO Pension & End-of-Service Gratuity
Bahrain pension: SIO old-age pension at 60, end-of-service gratuity for expats, Sandeel unemployment insurance.
Bahrain Social Contributions Guide 2026 — SIO Rates
Bahrain SIO social insurance: employees 6%, employers 12% for nationals. Expatriates 1% work injury + BHD 60/month LMRA fee. Cap BHD 4,000/month.
Wealth & Succession
No wealth tax, no inheritance tax, no gift tax, Sharia-based succession, no annual net worth tax
Tourism & Hospitality
Tourism levy 5% (3-star and below) to 10% (4-star and above) on hotel stays, entertainment fees
Bahrain Calculators (5)
Free calculators for Bahraini salary, VAT, property, and tourism levy.
Bahrain Salary
Net salary with 0% income tax and SIO (nationals).
Bahrain VAT
VAT 10% net/gross calculator.
Bahrain Corporate Tax
0% CIT standard, 46% oil & gas.
Bahrain Property Fees
Registration 0.5%, municipal 10% rent.
Bahrain Tourism Levy
5-10% hotel levy calculator.