Kingdom of Bahrain
Information on Residency for tax purposes
Criteria for Individuals to be considered a tax resident
There is no general taxation on the personal income of individuals or corporations and no withholding taxes, and no estate or gift taxes in Bahrain. However, the Bahrain Competent Authority (BCA) page of the Ministry of Finance and National Economy website sets out Certificate of Residence (COR) Guidelines which are used by the BCA to assess COR requests.
https://www.mofne.gov.bh/Page.aspx?i=MI16&m=Competent%20AuthorityCriteria for Entities to be considered a tax resident
Bahrain has not issued formal tax residency rules. However, the Bahrain Competent Authority (BCA) page of the Ministry of Finance and National Economy website sets out Certificate of Residence (COR) Guidelines which are used by the BCA to assess COR requests.
https://www.mofne.gov.bh/Page.aspx?i=MI16&m=Competent%20AuthorityEntity types that are as a rule not considered tax residents
Not Applicable
Contact for further information
Foreign Tax Relations Directorate
Bahrain Competent Authority
National Bureau for Revenue
Bahrain World Trade Center
South Tower, P.O Box 75445, Manama, Kingdom of Bahrain
Tel No: +973 17502322
e-Fax No: +973 17910098
Competent.Authority@nbr.gov.bh
https://www.mofne.gov.bh/Page.aspx?i=MI16&m=Competent%20Authority
Response date 2020-12-21 (yyyy-mm-dd)