Bahrain

No general corporate income tax. 46% rate applies only to oil & gas entities.

No personal income tax.

Increased from 5% to 10% on 1 January 2022.

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

SIO: 13% for Bahrainis (employer 7% + employee 6%); 4% for expatriates (employer 3% + employee 1%).

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Key partners: UK, France, India, China, Saudi Arabia, UAE

Treaty network growing; withholding typically reduced to 0%–5%. GCC unified treaty framework.

Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.

Calendar year