VAT: rate and registration thresholds
Bahrain introduced VAT on 1 January 2019 at a standard rate of 5%; the standard rate was revised to 10% with effect from 1 January 2022. Certain goods and services are zero-rated and others are exempt. Mandatory registration: resident businesses and individuals whose annual taxable supplies (standard and zero rate) exceed BHD 37,500. Voluntary registration: where annual taxable expenses or supplies exceed BHD 18,750. Non-residents supplying persons who are not VAT-registered must register within thirty days of their first taxable supply. Reference: National Bureau for Revenue, VAT General Guide (section 2.1) and the registration page.