✅ No Income Tax: Bahrain has no personal income tax. However, employers face significant social insurance and levy obligations that effectively function as employment taxes.
GOSI Contributions
Other Obligations
🏛️ LMRA Levy
Work permit fees: BD 200-500/year per expat depending on business size. Flexi permit workers: BD 500-700/year. Monthly levy payments due by 15th of following month.
💳 WPS Compliance
All salaries must be paid through Wage Protection System (bank transfer). Cash payments are not compliant. Deadline: within 10 working days of month end.
🏁 End-of-Service
Expats: half-month salary per year for first 3 years, one month per year thereafter. Bahrainis: covered by GOSI pension. Calculated on final basic salary.