Bahrain Withholding tax rates
Bahrain Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
Bahrain levies NO withholding tax on any payment to non-residents - dividends, interest and royalties all leave Bahrain gross. Bahrain has no general corporate income tax (only the oil and gas income tax under Amiri Decree 22/1979 and, from 2025, the Domestic Minimum Top-up Tax on large multinationals under Decree-Law 11/2024, neither of which contains any withholding mechanism). This record exists to state that absence with a citation.
Compare withholding tax rates across all 9 Middle Eastern countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | PwC Worldwide Tax Summaries - Bahrain (reviewed 26 July 2026): 'There are no withholding taxes (WHTs) on the payment of dividends, interest, or royalties in Bahrain.' |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Bahrain's position is an ABSENCE of law rather than a provision that can be quoted: no Bahraini statute imposes withholding tax, so there is no primary operative text to cite. The absence is confirmed through PwC's continuously reviewed summary (last review 26 July 2026); the National Bureau for Revenue (nbr.gov.bh) administers only VAT, excise and the 2025 Domestic Minimum Top-up Tax, none of which contains a withholding mechanism. Confidence is marked secondary solely because the citation is a practitioner source attesting to a statutory silence. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - and in Bahrain's case there is no withholding tax of any kind: 'There are no withholding taxes (WHTs) on the payment of dividends, interest, or royalties in Bahrain' (PwC, reviewed 26 July 2026). Bahrain has no general corporate or personal income tax; the only income taxes are the oil and gas income tax on companies engaged in hydrocarbon exploration, production and refining (Amiri Decree No. 22 of 1979, 46%, by assessment) and the Domestic Minimum Top-up Tax (DMTT) introduced by Decree-Law No. 11 of 2024, effective 1 January 2025, on Bahraini constituent entities of multinational groups with consolidated revenue of EUR 750 million or more. THE DMTT DID NOT ADD ANY WITHHOLDING TAX: it is a Pillar Two top-up tax charged on the entity's own profits by assessment and contains no deduction-at-source mechanism on payments to non-residents. All three entries below therefore carry rate 0. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. With a domestic rate of nil on every category, Bahrain's double-tax agreements have nothing to reduce on outbound payments - treaty WHT tables for Bahrain are illustrative only. We do NOT serve treaty rates in any case: they are bilateral and applying one is a legal determination rather than a lookup. No effective_from is asserted for the series: an absence of tax has no commencement date - Bahrain has simply never enacted a withholding tax.
Get it programmatically
curl https://mearef.dev/v1/bh/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://mearef.dev/v1/bh/withholding-tax/history?from=2020-01-01
# Provenance: curl https://mearef.dev/provenance/bh/withholding-taxOther Bahrain series: CBB Key Policy Rate · Value-added tax (VAT) · VAT registration threshold · Statutory national minimum wage · Official public holidays · Consumer Price Index (latest month) · General corporate income tax rate · Legal interest on commercial debts · Personal income tax · Statutory social-insurance contributions
The same figure elsewhere: Iraq · Israel · Jordan · Kuwait · Oman · all 9