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Bahrain

Implementation of VAT in Bahrain

The National Bureau for Taxation (NBT) has introduced the Value Added Tax (VAT) in the Kingdom of Bahrain on 01-January 2019, as follows.

  • VAT will be applicable as of 01-January-2019 at a standard rate of 5%.
  • All companies and individuals (registered and non-registered) will be required to pay 5% VAT on import of standard rated items.
  • Only diplomatic mission and military organizations will be exempt from import VAT at Customs.
  • A list of 94 basic foodstuff in addition to goods and services that support essential sectors such as education, health, real estate, oil and gas, among others are zero rated (will not be subject to 5% VAT).
  • VAT will be automatically calculated as per the HS-code on the declaration forms, and will be payable at the customs port along with customs duty.

Please contact NBT on 00973 8000 8001 or vat@mof.gov.bh, or visit www.nbt.gov.bh for more information.