*0% general corporate rate; 46% applies specifically to oil and gas corporations - see Corporate Tax Rate below.
Bahrain's headline corporate income tax (CIT) rate is 46% for oil corporations; 0% for other corporations (15% DMTT may apply).
0% - Bahrain has no personal income tax.
The standard VAT/GST (or equivalent consumption tax) rate is 10. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Bahrain has no general personal income tax and taxes only locally-sourced income; where residency is relevant (e.g., for treaty purposes), a 183-day-plus-center-of-interest test is typically applied. Corporate tax is essentially absent outside oil and gas (46% rate); from 2025, a 15% Domestic Minimum Top-Up Tax (DMTT) applies to Bahrain-resident entities within large multinational groups meeting Pillar Two thresholds (EUR 750 million consolidated group revenue in at least 2 of the preceding 4 fiscal years, with an effective tax rate below 15%).
Bahrain has no CFC rules.
Bahrain has no specific thin capitalization or transfer pricing legislation.
Bahrain has double tax treaties in force with roughly 44-50 countries (sources vary slightly within this range) including Algeria, Austria, China, Cyprus, Egypt, France, the Netherlands, Singapore, Switzerland, Turkiye, and the UK, plus separate Tax Information Exchange Agreements. Bahrain ratified the OECD's Multilateral Instrument (MLI), effective June 1, 2022, and signed a Hong Kong treaty and investment protection agreement on March 3, 2024. Bahrain imposes no withholding tax on dividends, interest, or royalties, so its treaty network mainly protects against taxation risk arising on the counterparty side.