← Guides / Bahrain / Inheritance & Gift

Bahrain Inheritance & Gift Tax Guide 2026

Bahrain imposes zero inheritance tax, estate tax, or gift tax. Assets can be transferred to heirs or donees without any tax liability. Sharia succession rules apply to Muslims, while non-Muslims may opt for civil succession under Bahraini law.

Inheritance Tax

0% — Bahrain has no inheritance tax. Beneficiaries receive inherited assets free of any tax, regardless of their relationship to the deceased or the value of the estate.

Estate Tax

None — There is no estate tax in Bahrain. The estate of a deceased person is not subject to any tax upon death. Executors and administrators have no estate tax filing obligations.

Gift Tax

0% — Gifts between living persons are not subject to gift tax in Bahrain. There is no tax on cash gifts, property transfers, or asset donations. No gift tax return is required.

Sharia Succession

For Muslims, inheritance is governed by Sharia law, which prescribes fixed shares for specific heirs (spouse, children, parents, siblings). The shares are mandatory under Bahraini law for Muslim decedents.

Non-Muslim Succession

Non-Muslims may opt for civil succession by will under Bahraini law or choose to apply their home country's succession rules. Expats often prepare wills registered with the Bahrain court or their embassy to ensure their assets are distributed according to their wishes.

Will Registration

Bahrain has a will registration system through the Sunni and Jaffari Wills departments for Muslims, and the Civil Wills registry for non-Muslims. Non-Muslims can register wills in English, covering assets in Bahrain.

Key Facts