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Bahrain Tax Filing Guide 2026

Bahrain's tax filing system is administered by the National Bureau for Revenue (NBR). VAT returns are filed quarterly online. Individuals have no filing obligations. The NBR issues Tax Identification Numbers (TINs) for registered taxpayers.

National Bureau for Revenue (NBR)

The NBR is Bahrain's tax authority, responsible for VAT, excise tax, and any future tax administration. All tax filings and registrations are handled through the NBR online portal (services.nbr.gov.bh).

Tax Identification Number (TIN)

Businesses registered for VAT receive a 15-digit Tax Identification Number. The TIN is used for all tax filings, correspondence, and invoices. Individuals are not issued TINs unless they voluntarily register for VAT.

VAT Registration

Mandatory registration applies to businesses with taxable supplies exceeding BHD 500,000 in the previous 12 months. Voluntary registration is available for lower turnovers. Registration is completed through the NBR portal.

VAT Return Filing

VAT returns are filed quarterly, due within 30 days of the quarter end. Returns must be submitted electronically through the NBR portal with full details of output VAT, input VAT, and net tax payable or refundable.

Penalties

Record Keeping

Taxpayers must maintain VAT records for 10 years. Required records include tax invoices, credit notes, import/export documents, and accounting records. E-invoicing adoption is ongoing.

Corporate Tax Filing

Most companies have no CIT filing (0% standard rate). Only oil & gas companies subject to 46% must file annual CIT returns. However, all companies should maintain proper accounting records for VAT purposes.

Key Facts

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