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Bahrain Property Tax Guide 2026

Bahrain has no annual property tax. Property transfer is subject to a 0.5% registration fee. Municipal fees of 10% of annual rent are paid by tenants. There is no capital gains tax on property sales and no wealth tax on property holdings.

Property Registration Fee

When purchasing real estate, the buyer pays a registration fee of 0.5% of the purchase price (BHD 1 per BHD 100 of property value). This is a one-time payment at the Survey and Land Registration Bureau (SLRB).

No Annual Property Tax

Bahrain does not impose any recurring annual property tax. Once purchased, there is no ongoing tax on property ownership — no council tax, no land tax, no imputed rental tax.

Municipal Fees

The 10% municipal fee is charged on annual rental value and is paid by the tenant (not the landlord). It is typically included in the utility bill or collected by the Electricity and Water Authority (EWA). For owner-occupied properties, the owner effectively bears this cost.

No CGT on Property

Gains from the sale of real estate are 0% taxed. There is no distinction between primary residence and investment property for tax purposes.

Residency by Investment (RE Visa)

Property investment of at least BHD 50,000 qualifies for Bahrain's RE residency visa. This provides renewable residency with no minimum stay requirement in the first year, subject to property retention.

Key Facts

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