VAT registration in Bahrain has been mandatory since the introduction of this tax. Our local specialists are at your service if you want to apply for a VAT number in Bahrain.
| Quick Facts | |
|---|---|
| VAT registration services | We offer VAT registration support in Bahrain. |
Standard rate | 10% |
Lower rates | 0% for export of goods, supply of products subject to customs duty regimes, transporation services |
| Who needs VAT registration | All entities with an annual turnover of BHD 37,500 |
| Time frame for registration | A few days |
| VAT for real estate transactions | Sale, lease and license of real estate is exempt from VAT in Bahrain, all other transactions are subject to the standard rate. |
| Exemptions available | – healthcare services, – educational services |
| Period for filing | Monthly and quarterly filings are permitted. |
| VAT returns support | We offer VAT return filing support in Bahrain. |
| VAT refund | Tourists can apply for VAT returns for the goods purchased in Bahrain and taken out of the country. |
| Local tax agent required | A local representative must be appointed. |
| Who collects the VAT? | National Bureau for Revenue |
| Documents for VAT registration | – company information, – personal information of the company representative, – application form |
| Voluntary VAT registration procedure available | Voluntary VAT registration is available in Bahrain. |
| VAT de-registration situations | – company liquidation, – when the business did not have any income in the past 12 months, – when the value of the annual expenses and supplies is below the minimum registration threshold for local companies |
Table of Contents
Who is required to register for VAT in Bahrain?
The following taxable persons:
- natural persons entering activities such as the sale of goods or services that are subject to the value added tax;
- domestic companies that sell goods or services subject to the VAT;
- foreign companies once they enter the Bahraini market and start making taxable supplies of goods and services, no matter if they make the minimum registration threshold.
What are the VAT registration steps in Bahrain in 2026?
VAT registration in Bahrain in 2026 is a process that involves five main steps:
- creating the company’s profile with the National Bureau for Revenue (NBR);
- fill in the company details: the taxpayer and registration details, financial information and the personal identification details for the registrant;
- submit the request for creating the profile; a successful application will be notified via e-mail;
- receive the login details once the NBR application is approved;
- once the details are available, the taxpayer can log into the virtual portal and complete the registration form.
Is there a minimum VAT registration threshold in Bahrain?
Yes, it is BHD 37,500 (approx. USD 100,000) in annual taxable supplies.
Is voluntary VAT registration available in Bahrain?
Yes, it is. For natural persons and Bahraini companies, voluntary registration is available for taxable supplies or expenses of more than BHD 18,750 (approx. USD 50,000).
What is the VAT registration procedure for foreign (non-resident) companies in Bahrain?
For non-resident companies, the procedure must be completed within a maximum of 30 days from making the first taxable supply of goods or services. The procedure must be completed online with the National Revenue Bureau.
What documents must a foreign company supply for VAT registration in Bahrain?
- a copy of the certificate of commercial registration;
- a report from independent auditors;
- an audited financial statement;
- an expense budget report;
- information on the relationship between the parent company and its subsidiaries;
- a Customs Registration Certificate;
- a copy of the Certificate of Incorporation;
- copies of identification papers of the person designated to represent the foreign entity.
NOTE: Foreign companies are also required to submit the contact information and details of the Bahraini fiscal representative.
Is it necessary for a non-resident to appoint a VAT agent in Bahrain?
Yes, it is.
What are the requirements to register for VAT in Bahrain as a local company?
The procedure must be completed with the National Revenue Bureau by submitting several documents.
What are the documents to file for VAT registration for a local business in Bahrain?
- the company documents: Certificate of Registration and Articles of Association;
- the bank details: IBAN and a recent bank statement;
- information about the expected taxable supplies and expenses in the next 12 months for voluntary registration or the same details for the past 12 months in the case of mandatory registration;
- contact information: legal address, business license number.
We also invite you to watch a video on this subject:
How long does it take to obtain a VAT number in Bahrain in 2026?
Approx. 15 working days.
Contact our agents who specialize in company formation in Bahrain for more information about the tax requirements and the VAT regime. Our agents can also help you set up a company in Bahrain in just a few days.