Bahrain income tax rates
Personal income tax on individuals. STRUCTURAL NULL — Bahrain imposes NO personal income tax on the salaries, wages, allowances or other income of individuals, whether Bahraini nationals or expatriate residents. No personal income tax law exists and no individual income-tax return is filed.
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Bahrain Economic Development Board (official investment promotion authority) — 'Bahrain's Tax-Free Business Environment': income taxes are not charged in Bahrain and employees 'won't have to pay income taxes'; 'There are no wealth or capital gains taxes in Bahrain'. Corroborated by the National Bureau for Revenue, the Kingdom's sole tax authority, which administers only VAT, Excise and the DMTT (site last updated 20 Jul 2026) — no personal income tax is levied or collected |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
POSITIVELY ESTABLISHED NULL. Bahrain has never enacted a personal income tax; there is no PAYE, no individual tax return, no tax-free threshold and no bracket table to serve, for nationals or for expatriates. The only income tax instrument in Bahraini law is Amiri Decree No. 22/1979, which taxes hydrocarbon business profits at 46% and reaches corporate/business taxpayers in that sector, not individuals' employment income (see the corporate-tax series). WHAT IS NOT A PERSONAL INCOME TAX, and must not be served as one: (a) SOCIAL INSURANCE CONTRIBUTIONS under the Social Insurance Law, deducted from pay by employers and remitted to the Social Insurance Organisation (SIO) — these are contributory pension/unemployment/occupational-injury premiums buying an entitlement, not a tax on income, and the employee and employer shares differ for Bahraini nationals and expatriates; (b) the municipality levy charged on residential and commercial RENT, which is a property charge on occupancy, not a tax on the tenant's income (commonly cited at 10%, not verified from a primary source here — DO NOT SERVE AS FACT); (c) VAT at 10%, an indirect consumption tax; (d) stamp/registration fees on property transfers. There is also no capital gains tax, no inheritance or estate tax and no net-wealth tax on individuals. WHAT WOULD CHANGE THIS: note that the general CORPORATE income tax drafted in Dec 2025 (see corporate-tax notes) is a business tax and does NOT propose a personal income tax; no personal income tax has been announced. Watch nbr.gov.bh for any new tax type appearing alongside VAT / Excise / DMTT. ACCESS NOTE: nbr.gov.bh is behind a 403 bot wall for server-side fetchers; bahrainedb.com is fetchable.
Get it programmatically
curl https://asiaref.dev/v1/bh/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/bh/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bh/income-taxOther Bahrain series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate