Bahrain

On 29 December 2025, the Bahrain’s Council of Ministers confirmed a proposal to introduce a 10% corporate tax on profits, subject to legislative approval and expected to apply in 2027. The proposed tax would apply to companies with revenues above BHD 1 million or net profits above BHD 200,000, with the 10% rate applying only to profits exceeding BHD 200,000. The government also indicated potential sector exemptions and employment-linked incentives to mitigate the impact on national employment.