Maximize government support for innovation and research activities.
Bahrain Economic Development Board offers investment incentives for R&D-intensive companies. Customized incentive packages including land, utilities, and setup support. Tax holiday negotiations for strategic investors.
Tamkeen provides wage subsidies, training grants, and enterprise development support. Innovation support programs for startups and SMEs. VAT treatment of Tamkeen grants — outside scope (not consideration for a supply).
Develop and hold IP in Bahrain — no tax on royalty income. Patent and trademark registration. Licensing structures for group companies. IP valuation for transfer pricing compliance.
Substance-based income exclusion carves out 8% of tangible assets + 10% of payroll from GloBE income. R&D-intensive companies with significant staff and equipment benefit most from SBIE.