Bahrain tax
Foreign-source income of residents: No personal income tax. No special regime for new residents in our records.
Checked against official sources on Change log
Standard rules and foreign-source income
Standard rules
Bahrain: VAT 10%, Domestic Minimum Top-up Tax, no personal income tax stated by Golden Residency programme
0% tax
Details
- On: No tax on personal income per the programme page
- Limit: €750/yr ≈ $840
Bahrain's National Bureau for Revenue applies VAT at a standard rate of 10% from 1 January 2022 and a Domestic Minimum Top-up Tax to multinational groups with annual global revenue of EUR 750 million (≈ $838,000,000) or more; the Golden Residency programme states 0% income tax. 1 2 3
Taxed on
No tax on personal income per the programme page; VAT on supplies; DMTT on large multinational groups.
Who it applies to
- DMTT scope: multinational enterprises with annual global revenue equal to or above EUR 750 million (≈ $838,000,000) (Decree-Law No. 11 of 2024).
Limits
- EUR 750 a year (≈ $840) · Group annual global revenue (millions of euro) at or above which the Domestic Minimum Top-up Tax applies.
Tax residence
the 0% income-tax statement comes from the Golden Residency FAQ, not a tax authority page.
Visas
Golden Residency has no minimum stay requirement.
Other taxes
VAT standard rate 10% from 1 January 2022 (5% from 1 January 2019). The Domestic Minimum Top-up Tax under Decree-Law No. 11 of 2024 applies from 1 January 2025 and ensures a rate of at least 15% for in-scope groups.
Checked against official sources on , some details partly verifiedChange log
Standard rules
Bahrain: no personal income tax; 10% VAT
No personal income tax
Details
Bahrain's Economic Development Board states there is no personal income tax, wealth tax or capital gains tax; VAT is 10% on most goods and services. 4 5
Taxed on
No personal income tax base exists. a Domestic Minimum Top-up Tax administered by the National Bureau for Revenue applies to constituent entities of large multinational groups.
Who it applies to
- Applies to individuals regardless of nationality, including foreign workers holding a residence permit (Bahrain EDB).
Exclusions
- Oil and gas sector companies are subject to corporate tax; multinational-group constituent entities fall under the Domestic Minimum Top-up Tax regime.
Tax residence
No personal tax residence test applies because there is no personal income tax;.
Visas
EDB states foreign workers are not charged income tax as long as they hold a residence permit through their employer.
Other taxes
VAT is 10% (National Bureau for Revenue portal).
Checked against official sources on Change log
VAT, social security and other taxes
- VAT standard rate 10% from 1 January 2022 (5% from 1 January 2019). The Domestic Minimum Top-up Tax under Decree-Law No. 11 of 2024 applies from 1 January 2025 and ensures a rate of at least 15% for in-scope groups.
- VAT is 10% (National Bureau for Revenue portal).
Questions people ask
Is foreign-source income taxed in Bahrain?
No personal income tax. Bahrain's Economic Development Board states there is no personal income tax, wealth tax or capital gains tax; VAT is 10% on most goods and services.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (5)
Official sources
- Golden Residency FAQs (fees, processing, documents, work, tax) · Bahrain's Golden Residency (Government of Bahrain) · checked 2026-10-11
- What is VAT · National Bureau for Revenue, Bahrain · checked 2026-10-12
- What is the Domestic Minimum Top-up Tax · National Bureau for Revenue, Bahrain · checked 2026-10-12
- Bahrain's Tax-Free Business Environment · Bahrain Economic Development Board · checked 2026-10-11 · published 2021-03-23
- National Bureau for Revenue portal (VAT 10%, Excise, Domestic Minimum Top-up Tax sections) · National Bureau for Revenue · checked 2026-10-12