Sets tobacco at 100%, carbonated drinks at 50%, and energy drinks at 100%.
What should you do now?Document the product classification and applicable rate before calculating tax.
Arabic text of Article 3
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
تُفرَض الضريبة على السلع الانتقائية التالية وِفْق النسبة الضريبية المبيَّنة قرينَ كُلٍّ منها:
1- التبغ بنسبة (100%).
2- المشروبات الغازية بنسبة (50%).
3- مشروبات الطاقة بنسبة (100%).
What does the Article mean in plain language?
The Law states rates of 100% for tobacco, 50% for carbonated drinks and 100% for energy drinks. Product classification and the registered value must be confirmed before calculation.
Anyone checking the Law's scope before registration or calculation.
Document the product classification and applicable rate before calculating tax.
How can this rule appear in practice?
For a hypothetical valid base of BHD 100, tax is BHD 50 at 50% or BHD 100 at 100%; establish the product category first.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Choosing a rate from the marketing name alone.
Related Articles
Goods and rates guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Document the product classification and applicable rate before calculating tax.