Special Tax Regime · Bahrain

0% Income Tax

Active All residents

No personal income tax. 0% CIT for most sectors. Only oil & gas companies pay 46% tax.

Regime Rate
0%
Under the 0% Income Tax
Standard Top Rate
0%
without this regime
Duration
Unlimited
No expiry — permanent regime
Target Profile
Full Exemption
Bahrain

Tax Savings Illustration

Example: €150,000 Annual Gross Income
Under 0% Income Tax
€0
Standard Rate
€0
Annual Saving
+€0

Eligibility Requirements

Who qualifies?
  • All residents

How the Regime Works

Full details
No personal income tax. 0% CIT for most sectors. Only oil & gas companies pay 46% tax.

Regime vs Standard Rates in Bahrain

Tax TypeStandard RateUnder This RegimeSaving
Income Tax (top rate)0%0%

Frequently Asked Questions

What is the 0% Income Tax in Bahrain?
The No Personal Income Tax is a special tax regime in Bahrain that provides 0% flat rate to qualifying individuals or entities. No personal income tax. 0% CIT for most sectors. Only oil & gas companies pay 46% tax. Legal basis: Bahrain National Revenue.
Who is eligible for the 0% Income Tax?
Eligibility for the 0% Income Tax is limited to: All residents. Applicants typically must not have been Bahrain tax residents during a specified prior period. Always verify current conditions at the source: Bahrain National Revenue.
How much tax do you pay under the 0% Income Tax?
Under the 0% Income Tax, you pay 0% personal income tax — compared to the standard Bahrain top rate of 0%. This is a complete exemption for qualifying residents.
How long does the 0% Income Tax last?
The 0% Income Tax is a permanent regime with no set expiry — it applies for as long as you continue to meet the eligibility criteria.
How do I apply for the 0% Income Tax?
Application procedures for the 0% Income Tax are set out in Bahrain National Revenue. You typically need to file a formal application with Bahrain's tax authority after establishing residency. Consult a local tax advisor for guidance.

Other Special Regimes to Compare

Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.