Who Must File?
All Bahrain-registered entities conducting relevant activities must file an ESR annual return. The nine relevant activities are:
Filing Process
Initial Notification
Within 3 months of year-end, submit the ESR Notification Form via the MOICT portal confirming whether you conduct a relevant activity.
Annual Return
Within 6 months of year-end, file the detailed ESR Annual Return with financial data, employee count, operating expenditure, and premises details.
Assessment
MOICT reviews submissions. Entities must demonstrate adequate employees, expenditure, and physical premises in Bahrain for the relevant activity.
Penalties for Non-Compliance
First year failure
Subsequent year + potential strike-off