Individual - Income determination

Last reviewed - 18 January 2021

Employment income

There is no PIT regime in Bahrain. However, from a social insurance perspective, employee gross income is defined as all that is given in cash regularly or periodically to the worker in consideration of one’s work, whether payable monthly, weekly, daily, hourly, by piecework, or by the amount of production.

Capital gains and investment income

Capital gains and investment income are not subject to tax in Bahrain.