Tax advisory for bakeries, pastry shops, and confectionery manufacturers.
Bread (basic) — zero-rated (essential food). Pastries/cakes — standard-rated 10%. Chocolates — standard-rated. Wedding cakes — standard-rated. Custom orders — standard-rated. Dine-in vs takeaway — same rate in Bahrain.
Coffee/tea — standard-rated. Carbonated drinks — 50% excise + VAT. Energy drinks — 100% excise + VAT. Fresh juice — standard-rated. Sweetened drinks — 50% excise + VAT. Water — standard-rated.
Wholesale to hotels — standard-rated B2B. Ingredients import — 5% customs (some exempt). Flour — may be zero-rated. Sugar — standard-rated. Equipment — standard-rated input. Franchise royalties — standard-rated.
