✅ Current Position
Bahrain imposes no capital gains tax on any asset class. Share sales, real estate disposals, and business asset transfers are all tax-free. This applies equally to residents and non-residents.
Asset Classes
⚠️ Pillar Two Alert: For MNEs in scope, capital gains on Bahrain assets will be included in GloBE income calculations. If the entity's effective tax rate falls below 15%, a top-up tax may apply — effectively taxing previously untaxed gains.