English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Tourist refund applies to Goods bought during a Bahrain stay for personal use from an authorised Supplier, where the Tourist leaves Bahrain with the Goods within two months of Supply. Evidence includes Tax payment, Goods description, passport copy and travel ticket.

Who should read this?

Tourists, authorised retailers, sales staff, airports and ports.

Why does it matter?

This is for exported Goods, not hotels, restaurants or Services consumed in Bahrain. Unauthorised retail, leaving without the Goods or leaving after two months defeats reliance on the Article.

Bought during stayPersonal Goods from authorised SupplierExit with Goods within two months

Current text

A. The Bureau shall, in accordance with a mechanism it shall set, allow Tourists to request a refund of Tax paid in the Kingdom on Goods transported outside the territory of the Implementing States, provided the following conditions are met: 1. The Supply of Goods is made during the Tourist’s stay in the Kingdom. 2. The Goods are acquired for personal use. 3. The Goods are supplied by a Supplier authorised for this purpose. The Bureau shall issue a list of all Suppliers authorised to implement the refund mechanism. 4. The Tourist shall leave the Kingdom within two months from the date of Supply with the Goods he has purchased. B- The refund application of Tax paid by the Tourist shall include the following: 1. Proof of payment of Tax such as a Tax Invoice or any similar document in accordance with the provisions of the Law and these Regulations. 2. A description of the Goods purchased in the Kingdom subject to the refund application. 3. A copy of the passport and travel ticket.

Test Tourist and Goods

  1. 1

    Confirm purchase during stay.

  2. 2

    Confirm personal-use Goods, not Services.

  3. 3

    Verify authorised Supplier.

  4. 4

    Calculate two months from Supply.

  5. 5

    Confirm Tourist exits with the Goods.

  6. 6

    Retain invoice, description, passport and ticket.

  7. 7

    Check current operator procedures.

Connected provisions

Direct legislative link

Law — Article (57)

Tourist refund

The Law creates refund and this Article defines Goods, Supplier, timing and evidence.

Open connected Article
Thematic link

Regulations — Article (90)

Non-Resident refund

Tourist refund is personal; Article 90 concerns business costs.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (89)

Official guide

VAT General Guide — Version 1.15

Refunds and enforcement

Connected Madar tools

Connected Madar tools

Deadline calculator

Browse practical tools for all three taxes.

Illustrative example by Madar

Bought on 5 June

A Tourist buys a watch for personal use from an authorised retailer on 5 June. Leaving with the watch by 5 August and holding invoice, passport and ticket supports the test. Leaving while the watch stays in Bahrain does not.

Questions to help you apply it

  • Personal Goods?
  • Authorised Supplier?
  • Exit with Goods within two months?
  • Payment and travel evidence?