Sets the top-up percentage, taxable income and tax due, including additional current tax and permanent-difference top-up amounts.
What should you do now?Do not use a calculator until Articles 6, 7, 8 and 10 data and any recalculation or permanent difference are closed.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Sets the top-up percentage, taxable income and tax due, including additional current tax and permanent-difference top-up amounts.
This is a verified summary, not a substitute quotation. The complete official Arabic text is linked below and must be read with the Regulations and later decisions for a final decision.
What does the Article mean in plain language?
The result is not 15% of accounting profit. It starts with the gap to 15%, applies it to income after the substance-based exclusion and may include current and prior-year adjustments.
Tax, accounting, reporting and transfer-pricing teams in large groups.
Do not use a calculator until Articles 6, 7, 8 and 10 data and any recalculation or permanent difference are closed.
How can the rule appear in practice?
If the effective rate is 12%, the preliminary top-up percentage is 3%, applied to taxable income after the exclusion rather than unadjusted net profit.
This is an illustration only, not an NBR case or a binding outcome for a specific fact pattern.Multiplying net profit directly by 15% and ignoring the effective rate, exclusion and adjustments.
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Before relying on the result
Is the Article enough on its own?
Usually not. The Decree-Law states the rule, the Regulations detail the computation or procedure and guidance explains application. Use all three for an obligation, amount or deadline.
Are OECD materials binding by themselves?
Not every international document is Bahrain legislation by itself. It is used within the Law's referrals or a competent adoption instrument, while current Bahrain legislation and decisions remain controlling.