Start with the category, then verify the exact product in the NBR list. A name or package can mislead; the official product record is the practical checkpoint.
These rates are stated in Article 3 of Law No. 40 of 2017 and are published by the National Bureau for Revenue in its FAQs and Excise overview.
A taxable category under Article 3 of the Excise Tax Law; Regulations Article 1 defines it as any drink containing gas except unflavoured carbonated water, including concentrates, powders, gels and extracts that can be made into carbonated drinks. A trade name alone is not enough; check the product description and NBR list entry.
Taxed at 100%. Regulations Article 1 defines energy drinks as drinks marketed or sold as energy drinks, which may contain stimulants such as caffeine, taurine, ginseng or guarana or similar substances; marketing, sale and ingredients matter, not merely whether the pack uses the word “energy”.
The category covers officially listed tobacco products and derivatives; NBR examples include cigarettes, shisha, molasses tobacco and electronic-smoking products as listed by NBR. Legal basis: Regulations Article 1 defines tobacco as items in Chapter 24 of the GCC Common Customs Tariff; devices classified outside that Chapter need NBR confirmation.
Examples assume the stated amount is the correct tax base before Excise Tax and VAT; they are not pricing for a real product.
The legal category is the starting point, but the practical answer is completed through the official product list, which is updated periodically for current products and prices.
Review the description, ingredients, marketing and use. Similar packaging does not determine classification.
Use the Excise Goods List and search by brand, product name and unique code; the list carries the rate, price and product data.
If the product is excisable by nature but absent from the list, NBR guidance requires its registration before import (an operational procedure, not statutory text). No search result does not automatically mean non-taxable.
Treat it as excisable using the category, rate, price and validity dates shown in its record.
Do not infer exemption. Propose adding or amending the product through official channels before import or release.
Stop at “verification required”. Review the label, ingredients and customs classification, and obtain NBR confirmation where needed.
Under the current approach, tax uses the rate and retail selling price excluding Excise Tax and VAT. For importers and producers alike, the higher of the retail price set by the importer or producer and the NBR standard list price, net of included taxes, is used (Regulations Art. 4(d)); this is a retail price, not customs value. Tobacco has a specific value basis under Agreement Article 6(1).
For details and examples, open the “Value and tax calculation” workstream; this page focuses on category and rate.
Law No. 35 of 2026 ratified the GCC Agreement Amendment Annex, allowing tax to be set as a percentage of value, an amount per unit, or both. Ratifying that framework does not by itself set new operational product amounts in Bahrain. Madar therefore does not present proposed bands or amounts as effective and keeps the current rates above until an effective legislative amendment to Law Article 3 is published and NBR updates its operational data.
Law No. 40 of 2017, NBR's Excise overview, FAQs, Excise Goods List and customs-declaration guidance.