Law & Regulation
Bahrain Income Tax Law (Oil and Gas Companies)
Levies income tax at 46% on the income of any body corporate, wherever established or incorporated, directly engaged in the exploration for or production of crude oil or other natural hydrocarbons from the ground in Bahrain. Bahrain has no general corporate income tax outside this sector-specific scope.
Legal Significance
What This Instrument Does
Applies a sector-specific 46% tax exclusively to oil and gas exploration/production companies.
Why It Matters
Explains why Bahrain has effectively no general corporate income tax outside the hydrocarbons sector, a distinctive feature of its investment climate relevant to project economics across every non-hydrocarbon infrastructure record in this dataset.
Legal Framework Position
- TaxSupporting / Related Instrument
Instrument Overview
- Official Citation
- Amiri Decree No. (22) of 1979
- Instrument Type
- Decree
- Enactment Date
- 28 November 1979
- Effective Date
- 1 January 1979
- Last Verified
- 30 September 2026