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%20Authority

Criteria 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%20Authority

Entity 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)