Tax advisory for extractive industries and mineral processing.
Government concession fees and royalties — outside scope of VAT (sovereign capacity). Exploration costs — pre-registration VAT recovery. Contract mining services — standard-rated.
ALBA (Aluminum Bahrain) — one of the world's largest smelters. Raw material imports — customs duty and VAT. Aluminum exports — zero-rated. EU CBAM on aluminum exports from 2026.
BAPCO and Nogaholding service contracts. Drilling services — standard-rated. Equipment hire — standard-rated. Cross-border petroleum engineering services — place of supply rules.
Bahrain's land reclamation projects — Diyar Al Muharraq, Bahrain Bay, and others — involve massive mineral extraction and movement. VAT on construction and engineering services. Customs on imported heavy equipment. Infrastructure development zone incentives.
