🇧🇭 Bahrain的企业所得税

基本税率：0% (non-oil sectors)

Company with Limited Liability (WLL)

WLL companies in non-oil sectors pay 0% corporate income tax. There is no personal income tax in Bahrain. VAT applies at 10% on most goods and services (raised from 5% in January 2022). Companies with annual taxable supplies exceeding BHD 37,500 must register for VAT; voluntary registration is available above BHD 18,750. The BEPS Pillar Two global minimum tax (15%) applies to multinational groups with consolidated revenue exceeding EUR 750 million. No withholding tax on dividends, interest, or royalties paid abroad.

Single Person Company (SPC)

SPCs receive the same tax treatment as WLLs: 0% corporate tax on non-oil income, 10% VAT on applicable goods and services, no withholding taxes on outbound payments. The single-person structure has no additional tax implications beyond the standard Bahrain regime.

关键信息

避免双重征税协定: 44
国际组织成员: GCC, WTO, UN, Arab League, Greater Arab Free Trade Area
法律体系: Civil law with Sharia elements
财政年度: January – December

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.