---
title: "Bahrain tax for new residents 2026: No personal income tax"
url: https://settleanywhere.com/countries/bahrain/tax/
lang: en
updated: 2026-10-12
---

# 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 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## 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. (sources 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 12 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/)

Standard rules

### Bahrain: no personal income tax; 10% VAT

No personal income tax

Foreign-source income: 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. (sources 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 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## 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

1. [Golden Residency FAQs (fees, processing, documents, work, tax)](https://goldenresidency.gov.bh/faqs/) · Bahrain's Golden Residency (Government of Bahrain) · checked 2026-10-11
2. [What is VAT](https://www.nbr.gov.bh/VAT/what_is_vat) · National Bureau for Revenue, Bahrain · checked 2026-10-12
3. [What is the Domestic Minimum Top-up Tax](https://www.nbr.gov.bh/dmtt/what_is_dmtt) · National Bureau for Revenue, Bahrain · checked 2026-10-12
4. [Bahrain's Tax-Free Business Environment](https://www.bahrainedb.com/bahrain-pulse/advantages-0-corporate-income-taxes) · Bahrain Economic Development Board · checked 2026-10-11 · published 2021-03-23
5. [National Bureau for Revenue portal (VAT 10%, Excise, Domestic Minimum Top-up Tax sections)](https://www.nbr.gov.bh/) · National Bureau for Revenue · checked 2026-10-12