Bahrain Capital Gains Guide 2026
Bahrain imposes zero capital gains tax on all asset disposals by both individuals and companies. There is no securities transaction tax, no stamp duty on share transfers, and no CGT on real estate sales.
Capital Gains Tax Rate
0% — There is no capital gains tax in Bahrain for any taxpayer category. Gains from the sale of shares, bonds, real estate, business assets, and intellectual property are all tax-free.
Real Estate Capital Gains
Sale of real estate in Bahrain is subject to a 0.5% property registration fee (BHD 1 per BHD 100) but no capital gains tax. Whether selling a primary residence, investment property, or undeveloped land, the gain is entirely tax-free.
Securities and Stock Market
The Bahrain Bourse imposes no capital gains tax on share trading. There is a small transaction fee (approximately 0.002%) but no CGT. Foreign investors trading Bahraini stocks also enjoy 0% CGT.
Corporate Capital Gains
Companies pay 0% on capital gains from asset disposals, including shares, subsidiaries, and fixed assets. This is consistent with Bahrain's standard 0% CIT regime.
Cryptocurrency Capital Gains
Gains from cryptocurrency trading are tax-free for both individuals and companies (see Crypto Tax Guide for details).
Key Facts
- Individual CGT: 0%
- Corporate CGT: 0%
- Real estate CGT: 0%
- Stock market CGT: 0%
- Securities transaction tax: None
- Stamp duty on share transfers: None