English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

The VAT Law preserves Bahrain's obligations under international, regional and bilateral agreements and protocols. The relevant instrument's scope must be checked; not every income-tax treaty applies to VAT.

Who should read this?

Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.

Why does it matter?

An international agreement matters only within its actual scope; an income-tax treaty does not automatically determine VAT treatment.

Treaty obligationsScope checkNo automatic extension

Current text

The provisions of this Law shall not prejudice the international obligations of the Kingdom arising under agreements signed between the Government of the Kingdom and foreign countries and international or regional organisations, or any international or bilateral treaties or protocols to which the Kingdom is a party.

Application steps

  1. 1

    Identify the agreement and parties.

  2. 2

    Check whether it covers the tax and transaction concerned.

  3. 3

    Read the relevant provision with Bahrain's VAT obligations.

Connected provisions

Thematic link

Law — Article (53)

Related Law Article (53)

This provision supplies the linked rule or procedure needed to apply the Article correctly.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (72)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Illustrative example by Madar

Double-tax treaty

An income-tax treaty does not automatically govern VAT. Check the taxes covered by the treaty before linking it to a Bahrain VAT treatment.

Questions to help you apply it

  • Does the instrument cover VAT?
  • Which provision affects the transaction?