Bahrain as a regional holding hub — tax-efficient and treaty-protected.
No corporate income tax (except DMTT for large MNEs). No capital gains tax. No withholding tax on dividends, interest, or royalties paid from Bahrain. No personal income tax. Free repatriation of profits.
40+ double tax agreements. Reduced withholding on dividends received. Interest and royalty relief. Capital gains protection. TRC issuance for treaty claims. Bahrain-UK, Bahrain-France, Bahrain-China treaties.
MNEs with €750M+ revenue: 15% minimum tax. SBIE exclusion for substance. Holding companies: reduced substance test. Investment entity exclusions. Dividend exclusion from GloBE income. Capital gain adjustments.
