Tax, Audit &
Compliance

Bahrain's tax landscape is governed by the National Bureau for Revenue (NBR). Bahrain implements a standard 10% VAT on most goods and services, while most commercial businesses are subject to 0% Corporate Income Tax (CIT) — making it one of the most tax-efficient jurisdictions in the GCC. Compliance with NBR VAT portal registration, return filing, and annual statutory auditing is strictly enforced.

Non-compliance leads to financial penalties and blocked government services. Our team ensures your financial governance is transparent and fully aligned with Bahrain law.

NBR Compliance Suite

• 📊
  Tax Card Registration Mandatory registration on the NBR portal following Commercial Registration (CR).
• 🏢
  VAT Registration Mandatory NBR VAT registration for businesses exceeding the annual taxable supply threshold of BHD 37,500.
• 📉
  Excise Tax Filing Specific taxes on carbonated drinks (50%), energy drinks (100%), and tobacco (100%).
• 📑
  VAT Return Filing Quarterly or monthly VAT return preparation, input tax reconciliation, and timely submission via the NBR portal.
• 🔄
  Transfer Pricing (BEPS/CbCR) Country-by-Country Reporting (CbCR) obligations for large multinational groups with Bahraini entities, aligned with Bahrain's BEPS implementation framework.
• 🧾
  VAT Health Check Proactive review of your VAT position, invoice compliance, and input-output reconciliation to reduce exposure before an NBR audit.

Statutory Audit Services

We streamline the audit process to minimize disruption:

• Pre-Audit Health Check: Reviewing your trial balance and ledgers before external auditors arrive.
• Auditor Coordination: Liaison with MOIC-licensed auditors to answer queries and provide evidence.
• Financial Statement Preparation: Drafting statements in accordance with IFRS.
• MOIC Filing: Uploading approved audits to the NBR and MOIC portals to renew your VAT Certificate and License.

Key Compliance Deliverables

Frequently Asked Questions