Bahrain corporate tax rate
Standard rate of corporate income tax on business profits. STRUCTURAL NULL — Bahrain levies NO general corporate income tax. The only two corporate profit taxes on the statute book are sector-specific (hydrocarbons) and scope-limited (a Pillar Two top-up on very large multinational groups); neither is a general rate applicable to companies at large.
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Bahrain Economic Development Board (the Kingdom's official investment promotion authority) — 'Bahrain's Tax-Free Business Environment': 'The government of Bahrain doesn't collect corporate taxes on businesses that do not work in the oil and gas industry'; corroborated by the National Bureau for Revenue, whose Laws & Executive Regulations index (site last updated 20 Jul 2026) covers VAT, Excise and DMTT only — there is no corporate income tax law for the NBR to administer |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NO GENERAL CORPORATE INCOME TAX exists in Bahrain as of 24 Jul 2026, hence value: null with a positively sourced explanation rather than a plausible wrong number. DECISION RATIONALE — why neither candidate rate is served as the headline: (1) THE 46% OIL AND GAS RATE is real but sectoral. Amiri Decree No. 22/1979 (with respect to repealing provisions of Amiri Decree No. 8 of 1955 and amendments thereof with respect to income tax) imposes tax at 46% of net profits on persons carrying on the business of extracting, refining or otherwise dealing in hydrocarbons in Bahrain, regardless of the taxpayer's residence. It reaches a handful of oil, gas and petrochemical taxpayers and no one else; serving 46% as 'Bahrain's corporate tax rate' would be wrong for essentially every company in the country. The Ministry of Finance and National Economy publishes the official English translation at https://www.mofne.gov.bh/media/foqbwuwz/ci202-showdatafile10.pdf — that PDF returned HTTP 403 to server-side fetch and a download prompt in a browser from this location, so the 46% figure here is corroborated (Bahrain EDB states Bahrain 'levies corporate tax solely on the oil, gas and petrochemical industries at a rate of 46%') rather than read off the decree text; re-verify against the MoFNE PDF before serving it as a value. (2) THE 15% DMTT is real, in force, and still not a general corporate income tax. Decree-Law No. (11) of 2024 Regarding the Implementation of Tax on Multinational Enterprises introduced a Domestic Minimum Top-up Tax that, per the NBR's own explainer, applies 'on MNEs with annual revenues equal to or exceeding EUR 750 million globally ... and will take effect starting January 1st, 2025' (https://www.nbr.gov.bh/dmtt/what_is_dmtt). It is Bahrain's implementation of OECD Pillar Two: a TOP-UP that charges only the shortfall needed to bring a group's Bahraini effective tax rate up to 15%, not a 15% levy on profits; it applies to in-scope constituent entities of qualifying MNE groups (including Bahraini and GCC-headquartered groups) and expressly not to Government Bodies, International Organisations, Non-profits, Pension Funds, or Investment Funds and Real Estate Investment Vehicles that are Ultimate Parent Entities; and safe harbours can reduce it to zero. A domestic company below the EUR 750m threshold — which is almost all of them — pays no corporate income tax at all. (3) COMING, NOT ENACTED — DO NOT SERVE AS FACT: at the Cabinet meeting of late December 2025 Bahrain announced a draft general corporate income tax, reported as 10% on companies with annual revenue above BHD 1 million or net annual profit above BHD 200,000, referred to the legislative authorities on 29 December 2025 and expected to take effect in January 2027. As of 24 Jul 2026 no such law appears on the NBR's Laws & Executive Regulations index (VAT / Excise / DMTT only, page last updated 20 Jul 2026) and no rate or effective date is officially published, so nothing is served. If enacted, this series should flip from null to the enacted general rate on its stated effective date, and the DMTT should remain a separate note. ALSO NOT CORPORATE INCOME TAX: municipal levies, customs duties, the 5% social insurance and training levies, and the separate excise tax on tobacco, energy and soft drinks. ACCESS NOTE: nbr.gov.bh returns HTTP 403 to server-side fetchers; read via a real browser with the English toggle at https://www.nbr.gov.bh/language/en.
Get it programmatically
curl https://asiaref.dev/v1/bh/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/bh/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bh/corporate-taxOther Bahrain series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates