GCC agreement
Unified Excise Tax Agreement
The common GCC framework read together with Bahrain's Law and Executive Regulations.
Open official sourceMadar's second tax workstream
Excise Tax
This hub brings together the legal package, practical guidance, examples and tools for producers, importers, warehouse operators and excise-goods businesses.
Verified official sources
Legal package and official sources
Each source is identified by role before explanation is added, keeping legislation distinct from operational guidance.
Agreement amendment
Amendment Annex to the Unified Agreement
Expanded the permitted calculation methods but did not itself set new operational product amounts in Bahrain.
Open official sourceLaw
Excise Tax Law
The national legal basis for taxable goods, rates, registration, liability, exemptions and penalties.
Open official sourceExecutive Regulations
Excise Tax Executive Regulations
Detailed rules on registration, warehouses, returns, payment, refunds, control and digital stamps.
Open official sourceOfficial guidance
National Bureau for Revenue guidance
The practical source for registration, returns, payment, refunds, goods lists and digital stamps.
Open official source33 Articles explained
Read the Law Article by ArticleUnderstand the Law Article by Article — from text to practice
Every Article of Law No. 40 of 2017 has its own page with the official Arabic text, Madar's plain-language explanation, who it affects, the practical action, an illustration, a common mistake and related official guidance.
51 Articles explained
Read the Regulations Article by ArticleUnderstand the Regulations through the process you need
Every Article of the Regulations has a separate practical commentary, from calculation, registration and warehouses to movements, returns, payment, relief and inspection. The 2022 amendments are identified where they apply so superseded wording is not presented as current.
All seven workstreams complete
Practical guidance designed for Excise Tax
Legal basis, explanation and examples now cover goods, registration, movements, calculation, filing, digital stamps, breaches and objections. Three practical tools are now available on that foundation.
Workstream 1
Goods and rates
Distinguish tobacco and its derivatives, carbonated drinks and energy drinks, then connect each class to its published rate and product list.
Practical guide availableWorkstream 2
Registration and warehouses
Identify registration duties for production, import or possession under suspension and when a tax-warehouse licence is required.
Practical guide availableWorkstream 3
Production, import and storage
Separate routes by movement of goods, suspension, release for consumption and supporting evidence.
Practical guide availableWorkstream 4
Value and tax calculation
Explain retail selling price, the tax base and calculation method with examples for each category.
Practical guide availableWorkstream 5
Returns, payment and refunds
Organise return filing, customs declarations, payment, refund cases and required evidence.
Practical guide availableWorkstream 6
Digital Stamps Scheme
Explain the digital-stamp scope and tobacco implementation stages, keeping each date tied to the current official decision.
Practical guide availableWorkstream 7
Breaches, inspection and objections
Classify penalties, inspection, review requests, grievances, evasion and settlement while protecting different deadlines.
Practical guide availablePublished results provide orientation from the user's activity; complex cases still require review of contracts, goods movements and records.
Three tools available
View all three toolsGoods, registration and breach route finders
Identify goods and rate, registration and licensing, or the event, deadline and first action after a breach or decision.