Tax Filing & Returns in Bahrain
Preparation and electronic filing of the periodic VAT return on the NBR portal — monthly for large taxpayers (annual supplies over BHD 3,000,000) and quarterly for everyone else, filed and paid by the last calendar day of the month following the end of the tax period — at the 10% standard rate. There is no general corporate income tax return: Bahrain taxes company profits at 0% except for oil, gas and hydrocarbon activity (46%, filed within six months of the tax-year end), and there is no personal income tax. Separately, the 15% Domestic Minimum Top-up Tax (DMTT) applies for fiscal years starting on or after 1 January 2025, but ONLY to Bahraini constituent entities of multinational groups with consolidated revenue of at least EUR 750,000,000 in two of the four preceding fiscal years — it does not touch an ordinary domestic business. Rates and thresholds are from PwC Worldwide Tax Summaries; the filing frequency split, the last-day deadline and the DMTT cadence rest on the NBR filing manual and adviser alerts, not on an NBR page we could read (nbr.gov.bh 403).
3–10 business days
BHD
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Sales invoices and output-VAT records for the tax period
Purchase invoices and input-VAT records
Import and customs documentation where goods were imported
Consolidated group revenue evidence, where DMTT scope is in question
Only relevant to a constituent entity of an MNE group at or above EUR 750m consolidated revenue in two of the four preceding fiscal years.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| VAT return filing feeNo filing fee is published in any source we could read; VAT payable is separate. The current e-invoicing status should also be re-checked. | Confirmed before payment |
| Corporate income tax returnThere is NO general corporate income tax in Bahrain — 0% for every sector except oil, gas and hydrocarbon extraction and refining, taxed at 46% and filed within six months of the tax-year end. Verified only via PwC Worldwide Tax Summaries; re-confirm against the relevant tax decree on nbr.gov.bh. | Confirmed before payment |
| DMTT (15% Pillar Two) annual return and quarterly advance paymentsIn scope only for MNE groups at or above EUR 750m consolidated revenue in two of the four preceding fiscal years, for fiscal years starting on or after 1 January 2025. Registration with the NBR, the reported 31 March 2027 deadline for the FY2025 return and the quarterly advance payments within 60 days of each quarter-end come from PwC/EY/KPMG alerts, not the NBR primary page (403). | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Sales, purchase and import records collected and reconciled for the period.
Return Prepared
Periodic VAT return drafted at the 10% standard rate, with input VAT and any exempt or zero-rated supplies reviewed.
Your Approval
You review and sign off.
Filed on the NBR Portal
Submitted and paid electronically via the NBR portal by the last calendar day of the month following the tax period; confirmation delivered.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by National Bureau for Revenue (NBR) — VAT and DMTT and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.