Tax advisory for shipyards, maritime operators, and offshore services.
International shipping — zero-rated (GloBE excluded income). Domestic maritime transport — standard-rated. Ship stores and bunker fuel — zero-rated for international voyages. Port charges — standard-rated. Charter hire — depends on voyage type.
Ship repair for foreign vessels — zero-rated export. Domestic vessel maintenance — standard-rated. ASRY dry dock services — place of supply analysis. Steel and materials — standard import duties. Labour services — standard-rated.
Offshore platform services — place of supply critical. Diving services — standard-rated (if Bahrain waters). ROV operations — standard-rated. Offshore catering — standard-rated. Subsea installation — complex supply analysis.
