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The introduction of value-added tax (VAT) in Bahrain

The introduction of VAT

Summary of the VAT Law


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In October 2018, the government of the Kingdom of Bahrain published the VAT Decree-Law No. (48) in the official gazette.

The Law was published after both the Shura Council and Parliament voted in favor of the VAT bill to be introduced on 1 January 2019 in line with the GCC Unified Agreement for VAT.

This means VAT will soon be a reality and companies need to comply with the new regulations that govern the application of the new tax system in the Kingdom of Bahrain. The Law consists of 79 articles that businesses need to understand to ensure their VAT readiness.

In this publication, KPMG in Bahrain summarizes the VAT Law in the Kingdom of Bahrain and highlights the key implications on businesses across the main economic sectors.

To learn more, read the full publication. 

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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