Is Bahrain corporate income tax in force

The situation

No. A draft CIT law was referred to the legislature on 29 December 2025 and shared in closed consultation on 23 February 2026. Public sources up to September 2026 still describe it as a draft.

The law

• Draft CIT Law: legislative status: Referred to the legislature on 29 December 2025; closed consultation on 23 February 2026; still a draft in public sources up to September 2026
• Draft Corporate Income Tax Law (not yet enacted): Proposed 10% tax on taxable income above BHD 200,000 for residents with revenue over BHD 1 million or taxable income over BHD 200,000, expected from 1 January 2027

What it means for you

Until the law is enacted and published, there is nothing to register or file. Plan on the draft terms but expect changes, because every term can still move in the legislative process. Watch the NBR site and the Official Gazette, and refresh your plan the week the final text appears.

What to do

1. Treat the 10% CIT as a proposal.
2. Model the draft impact.
3. Watch for enactment.
4. Update plans on publication.

Do not charge customers or deduct WHT on the basis of the draft.

Related

• Late filing penalty proposed in Bahrain CIT
• Preparing systems for Bahrain CIT
• Draft CIT and DMTT together
• Oil and gas companies under the Bahrain draft
• Small business and nil CIT returns
• Who would pay the proposed Bahrain CIT