Bahrain

Individual - Taxes on personal income

Last reviewed - 20 March 2024

There is no personal income tax (PIT) regime in Bahrain. However, individuals employed by a natural person or a legal entity or an enterprise in the Kingdom of Bahrain are subject to contributions to the Social Insurance Organisation (SIO) rules in Bahrain (see Social insurance contributions in the Other taxes section).

Capital gains and income of residents or non-residents not paid in Bahrain are not subject to tax or social insurance rules in Bahrain.