Tax compliance in Bahrain

Tax compliance in Bahrain is administered by the National Bureau for Revenue (NBR), and for most foreign-owned companies today it means VAT, the economic substance report and, for very large groups, a minimum top-up tax. The NBR’s DMTT page explains that the Domestic Minimum Top-up Tax applies to multinational groups with annual revenues of EUR 750 million or more, so that they pay a minimum 15% tax on profits made in the Kingdom, for fiscal years starting on or after 1 January 2025.

A wider change is proposed but not in force. In a press release of 30 December 2025, the NBR said a draft corporate income tax law proposes a 10% tax on the profits of local companies with annual revenues above one million Bahraini dinars or net annual profits above 200,000 dinars, applied only to profits above that 200,000-dinar threshold. It is scheduled for 2027, subject to agreement with the legislative authority.

Ask a firm how it tracks that draft law and when it would tell you if your company falls inside it. Ask who files the Economic Substance Report that Sijilat lists for a W.L.L., and how it handles a tax question from your home country. VAT in Bahrain has its own page.

Accountanty lists 33 firms for tax compliance in Bahrain: 23 accounting firms, nine corporate service providers and one law firm, six of them in large networks. Fifteen focus on foreign clients.

Firms offering tax compliance in Bahrain

9 more firms offering tax compliance in Bahrain

Frequently asked questions

Is there a corporate income tax in Bahrain?

The NBR has announced a draft law proposing a 10% tax on the profits of larger local companies, scheduled for 2027 and subject to the legislature. Separately, large multinational groups already fall under the Domestic Minimum Top-up Tax. Ask an adviser how either could affect your company.

Who does the Domestic Minimum Top-up Tax apply to?

According to the NBR, it covers multinational groups with annual revenues of EUR 750 million or more worldwide, for fiscal years starting on or after 1 January 2025. A smaller company owned from abroad is outside it, but its group should confirm that.

Which authority handles tax in Bahrain?

The National Bureau for Revenue administers VAT and the DMTT and publishes guidance and announcements on its website. Your adviser should work from its current pages rather than from older summaries.

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General information, not legal or tax advice. Rules, rates and fees change: check them with the official sources linked on this page or with a qualified adviser before you act.