Bahrain Withholding tax rates
Bahrain Withholding tax rates: no single figure applies. The 3 withholding taxes held run from 0%, cited to PwC Worldwide Tax Summaries. Last checked on 10 Aug 2026 against corroborating sources; the primary instrument itself was not read.
Official source: PwC Worldwide Tax Summaries secondary · Last checked 2026-08-10 · source fingerprint
Bahrain levies NO withholding tax on any payment to non-residents - dividends, interest and royalties all leave Bahrain gross. Bahrain has no general corporate income tax (only the oil and gas income tax under Amiri Decree 22/1979 and, from 2025, the Domestic Minimum Top-up Tax on large multinationals under Decree-Law 11/2024, neither of which contains any withholding mechanism). This record exists to state that absence with a citation.
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| Current value | 0% across 3 withholding taxes — no single rate |
|---|---|
| In force from | — |
| Official source | PwC Worldwide Tax Summaries - Bahrain (reviewed 26 July 2026): 'There are no withholding taxes (WHTs) on the payment of dividends, interest, or royalties in Bahrain.' |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Bahrain's position is an ABSENCE of law rather than a provision that can be quoted: no Bahraini statute imposes withholding tax, so there is no primary operative text to cite. The absence is confirmed through PwC's continuously reviewed summary (last review 26 July 2026); the National Bureau for Revenue (nbr.gov.bh) administers only VAT, excise and the 2025 Domestic Minimum Top-up Tax, none of which contains a withholding mechanism. Confidence is marked secondary solely because the citation is a practitioner source attesting to a statutory silence. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - and in Bahrain's case there is no withholding tax of any kind: 'There are no withholding taxes (WHTs) on the payment of dividends, interest, or royalties in Bahrain' (PwC, reviewed 26 July 2026). Bahrain has no general corporate or personal income tax; the only income taxes are the oil and gas income tax on companies engaged in hydrocarbon exploration, production and refining (Amiri Decree No. 22 of 1979, 46%, by assessment) and the Domestic Minimum Top-up Tax (DMTT) introduced by Decree-Law No. 11 of 2024, effective 1 January 2025, on Bahraini constituent entities of multinational groups with consolidated revenue of EUR 750 million or more. THE DMTT DID NOT ADD ANY WITHHOLDING TAX: it is a Pillar Two top-up tax charged on the entity's own profits by assessment and contains no deduction-at-source mechanism on payments to non-residents. All three entries below therefore carry rate 0. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. With a domestic rate of nil on every category, Bahrain's double-tax agreements have nothing to reduce on outbound payments - treaty WHT tables for Bahrain are illustrative only. We do NOT serve treaty rates in any case: they are bilateral and applying one is a legal determination rather than a lookup. No effective_from is asserted for the series: an absence of tax has no commencement date - Bahrain has simply never enacted a withholding tax.
Get it programmatically
curl https://asiaref.dev/v1/bh/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/bh/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/bh/withholding-tax
Other Bahrain series: CBB Key Policy Rate · Value-added tax (VAT) · VAT registration threshold · Statutory national minimum wage · Official public holidays · Consumer Price Index (latest month) · General corporate income tax rate · Legal interest on commercial debts · Personal income tax · Statutory social-insurance contributions
The same figure elsewhere: Bangladesh · China · Hong Kong · India · Indonesia · all 28