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Bahrain Tourism Levy Guide 2026

Bahrain imposes a tourism levy on hotel accommodation: 5% for 3-star and below, 10% for 4-star and above. There is no separate tourism tax on flights, restaurants, or attractions. Entertainment and restaurant bills are subject to standard 10% VAT.

Tourism Levy Rate

The tourism levy is charged on hotel accommodation bills:

• 5% for hotels rated 3-star and below
• 10% for hotels rated 4-star and above

The levy is calculated on the room rate (before VAT). It is collected by the hotel and remitted to the Bahrain Tourism and Exhibitions Authority (BTEA).

VAT on Hotels

Hotel accommodation is also subject to 10% VAT (standard rate). The tourism levy and VAT are separate charges. A typical hotel bill shows: room rate + tourism levy (5–10%) + VAT (10%).

Entertainment Tax

Bahrain does not have a specific entertainment tax. Restaurants, cinemas, sporting events, and entertainment venues charge 10% VAT on their services. No additional tourism or entertainment surcharge applies.

Excise Tax on Tourism-Related Goods

Tourism-related excise taxes apply to specific products:

• Alcohol: 200% excise (in restaurants, bars, and duty-free)
• Tobacco: 100% excise
• Energy drinks: 100% excise

Key Facts

• Tourism levy (4-star+): 10%
• Tourism levy (3-star and below): 5%
• VAT on accommodation: 10%
• VAT on restaurants: 10%
• Entertainment tax: None (VAT only)
• Alcohol excise: 200%
• Tobacco excise: 100%
• Administering authority: BTEA