Taxation

No tax or duty is payable on imports:

  • of raw materials or semi-manufactured goods for manufacture
  • required for development projects and transhipments or re-exports.

A municipality tax of two per cent on ghee and fresh fruit is levied. There are no customs surcharges.

There is no personal or corporate taxation in Bahrain. The financial sector is not active in encouraging small and medium size enterprises.

For more information, visit Bahrain Customs.

Tax Exemption for Approved Projects

Austrade works in conjunction with the Australian Taxation Office (ATO) to administer the income tax exemption available under section 23AF of the Income Tax Assessment Act 1936 ('Tax Act').

Section 23AF should assist the international competitiveness of Australian companies and governmental organisations competing to win international tenders. Tax exemptions for approved overseas projects