Tax legislation
Bahrain tax legislation and agreements, with available explanations, tools and links to official texts.
Three tax files
Legal texts, explanations and tools within Madar.
Value Added Tax
The Law and Regulations, with Article explanations and practical tools.
Open tax fileExcise Tax
The Law and Regulations, with goods guidance, procedures and tools.
Open tax fileDomestic Minimum Top-up Tax
The Law and Regulations, with scope, computation and procedure tools.
Open tax fileSearch VAT texts
Search the VAT Law and Regulations. Excise and DMTT texts are available in their tax files above.
Value Added Tax Law
The complete Law, including current text, amendments, connected knowledge content and official sources.
Open legislationVAT Executive Regulations
The complete Regulations index, connected to the Law, official guidance and practical centres.
Open legislationOther tax legislation and official sources
This is a selected index, not an exhaustive list of legislation in force. Choose a group to view its references. Links open the Legislation and Legal Opinion Commission or the official body identified beside each reference, with legislation distinguished from practical guides and indexes.
Other tax legislation
1 references
- Income tax — amendment of Decree No. 8 of 1955 and its amendmentsDecree-Law No. 22 of 1979Decree-Law · Legislation and Legal Opinion CommissionOpen reference
A reference for income tax on oil activities. Consult the official text and amendments.
Tax agreements
4 references
- Unified VAT Agreement of the GCC StatesLegislative Decree No. 47 of 2018 ratifying the AgreementGCC agreement · Legislation and Legal Opinion CommissionOpen reference
The GCC framework for VAT. Madar lists it as a connected reference while keeping it distinct from Bahrain's Law, Regulations and commentary.
- Bahrain double-taxation agreementsLegislation and Legal Opinion Commission — tax treaty indexTax treaties · Legislation and Legal Opinion CommissionOpen reference
The official country-by-country tax-treaty index. It leads to ratifying instruments, effective dates and official sources without assuming a treaty applies to a particular case.
- Bilateral agreements listed by the Ministry of Finance and National EconomyInternational relations — bilateral agreementsGovernment index · Ministry of Finance and National EconomyOpen reference
A complementary government source for signature dates, entry into force and treaty files. It is checked alongside the legislation index rather than replacing it.
- Unified Excise Tax Agreement of the GCC StatesLaw No. 39 of 2017 ratifying the AgreementGCC agreement · Legislation and Legal Opinion CommissionOpen reference
The Agreement and ratifying instrument at the Legislation and Legal Opinion Commission.
Related decisions and amendments
10 references
- Amendment of certain provisions of the VAT LawLaw No. 33 of 2021Amending law · Legislation and Legal Opinion CommissionOpen reference
Its principal effect includes changing the standard rate to 10%. Madar presents the current text in the VAT Law file while retaining the amending instrument as a source record.
Consolidated text and explanation in Madar - Tax decisions published by the National Bureau for RevenueOfficial decisions pageDecision collection · National Bureau for RevenueOpen reference
The primary collection for tax implementation decisions. Relevant decisions are connected to tax pages, while a title alone is not treated as proof of scope or effect.
- Formation of the Tax Grievances and Objections Review CommitteeDecision No. 8 of 2024Ministerial decision · Legislation and Legal Opinion CommissionOpen reference
The published decision; consult subsequent decisions when checking current membership.
- Government supplies exempt from or subject to VATDecision No. 43 of 2018Ministerial decision · National Bureau for RevenueOpen reference
A subject-matter reference for classifying certain government supplies; read with the later amendment and the facts of each Supply.
- Amendment to the government-supplies VAT decisionDecision No. 3 of 2020Amending decision · National Bureau for RevenueOpen reference
Indexed with the original decision so the amendment is not read separately from the instrument it changes.
- Phased dates for the start of VAT registrationDecision No. 13 of 2018Transitional decision · National Bureau for RevenueOpen reference
A historical reference for the first registration phases; not presented as a current deadline without checking its temporal effect.
- Procedures applying the transitional VAT-rate amendmentNBR Chief Executive Decision No. 1 of 2021Transitional decision · National Bureau for RevenueOpen reference
A transitional reference connected to Law No. 33 of 2021; its time-limited effect is kept distinct from the current rate.
- Fees for tax certificates, licences and objectionsDecision No. 33 of 2020Fees decision · National Bureau for RevenueOpen reference
Reference for certificate, licence and objection fees in the VAT and relevant Excise routes. It does not extend to DMTT fees governed by a separate decision.
- DMTT Tax Objections CommitteeDecision No. 4 of 2025Ministerial decision · Legislation and Legal Opinion CommissionOpen reference
A decision connected to the DMTT objection route, kept distinct from grievance and objection committees for other tax routes.
- Fees for DMTT review and objection applicationsDecision No. 30 of 2025Fees decision · National Bureau for RevenueOpen reference
A separate reference for review fees before the NBR and objection fees before the relevant DMTT committee.
Tax relations and information exchange
3 references
- Bahrain foreign tax relationsNational Bureau for RevenueOfficial index · National Bureau for RevenueOpen reference
Official gateway to international tax agreements, standards and procedures.
- Exchange of tax information on requestAgreements and frameworks for information exchangeOfficial index · National Bureau for RevenueOpen reference
Official source for agreements, frameworks and procedures concerning tax information exchange.
- Country-by-country reportingDecision No. 28 of 2021 — NBR source pageDecision and implementation sources · National Bureau for RevenueOpen reference
A source page connecting the legislative instrument and reporting materials; not a standalone legislative text.
Official guidance and source portals
3 references
- NBR tax laws and regulations portalLaws and regulations portalOfficial legislative portal · National Bureau for RevenueOpen reference
A gateway to published tax laws and regulations. Use it to reach the official edition while keeping Madar commentary as a separate layer.
- NBR official guides and publicationsGuidelines and publications portalGuides and publications · National Bureau for RevenueOpen reference
An updating source for guides, forms and practical publications for each tax. A guide explains procedure and does not replace legislation.
- VAT treatments and policiesNBR published treatments and policiesPolicies and treatments · National Bureau for RevenueOpen reference
Official practical material for understanding published VAT treatments, presented as interpretation or treatment rather than legislation.