Bahrain Compliance Guide
Filing requirements, deadlines, and fees for Bahrain business entities.
Filing Obligations
Commercial Registration Renewal
AnnualAll companies registered in Bahrain must renew their commercial registration annually through the Sijilat platform. Bahrain has no corporate income tax for most sectors (a 46% tax applies only to oil and gas companies).
Before the expiry of the current registration (annual or multi-year)
BHD 50–300 depending on company type and authorised activities
Late renewal fees and potential suspension of commercial activities.
Online via Sijilat portal
Annual Accounts (for WLL and BSC)
AnnualBSC companies must have their accounts audited and file them with the MOIC within 3 months of the financial year end. WLL companies with capital exceeding BHD 50,000 must also have audited accounts.
Within 3 months of the end of the financial year (BSC); presented to shareholders at the AGM
No filing fee
Penalties under the Commercial Companies Law for non-compliance. Directors may face personal liability.
Filed with the MOIC after approval at the AGM
National Bureau for Revenue — VAT Return
Monthly or QuarterlyBahrain introduced VAT at 10% from 1 January 2022 (increased from 5%). Registration is mandatory for businesses with annual taxable supplies exceeding BHD 37,500. Returns are generally quarterly.
Last day of the month following the end of the tax period (monthly or quarterly)
No filing fee
BHD 500–10,000 for administrative violations. 5% of unpaid VAT for late payment, with further penalties.
Online via the National Bureau for Revenue (NBR) portal
Key Dates
Frequently Asked Questions
Does Bahrain have corporate income tax?
No, for most sectors. Bahrain does not levy corporate income tax except on oil and gas companies (46%). There is no personal income tax, capital gains tax, or withholding tax. VAT at 10% was introduced in 2019 (increased from 5% in 2022).
What makes Bahrain attractive for fintech?
Bahrain has a progressive regulatory environment through the Central Bank of Bahrain (CBB), which offers a regulatory sandbox, crypto-asset rules, and open banking regulations. It is a member of the GCC and provides access to the wider Gulf market.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.