GCC intelligence / Live policy pipeline

GCC Tax Change Radar

See what changed, what stage it has reached, when it matters, who is affected and what should happen next.

AnnouncedConsultationEnactedEffectiveGuidance issued

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6Critical watch items

6Milestones in next 90 days

5Changed in last 30 days

21Source-reviewed items

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JurisdictionStageUrgencyTime lens

2 matching items

Reviewed as of 11 Oct 2026

CriticalBahrain

Corporate Tax

Proposed 10% corporate tax remains a 2027 legislative watch item

AnnouncedThe NBR announcement says the draft law will be referred to the legislative authority; 2027 application is an objective subject to legislative agreement

Change reviewed: 30 Dec 2025
Effective / starts: 2027 target · exact date not enacted

Who is affected

Potentially local companies above the announced BHD 1 million revenue or BHD 200,000 annual net-profit thresholds, if the proposal is enacted in its announced form.

What to do

Model the proposal as a scenario, not current law, and monitor the legislative process before changing compliance positions.

Why it matters

If enacted, the proposal would materially broaden Bahrain's domestic corporate-tax landscape beyond the current DMTT regime for large MNE groups.

Official source

ImportantBahrain

Pillar Two

Bahrain DMTT remains in force for in-scope MNE groups

EffectiveDMTT applies to fiscal years beginning on or after 1 January 2025

Change reviewed: 1 Jan 2025
Effective / starts: 1 Jan 2025

Who is affected

Constituent entities and covered joint-venture structures in Bahrain belonging to MNE groups meeting the EUR 750 million revenue threshold.

What to do

Maintain DMTT data, governance and filing readiness alongside group-level Pillar Two processes.

Why it matters

The regime is already operational and remains the central corporate-tax compliance framework for large MNE groups in Bahrain.

Official source

Method

How the radar is controlled

Official-source first

Each item links to the authority, legislation or institutional source used to verify the stated stage and timing.

No silent legal inference

Announced proposals are not presented as enacted law. Signature, enactment, entry into force, effective date and guidance are kept distinct.

Action over volume

Urgency reflects the proximity and materiality of the practical consequence. It is an editorial prioritisation tool, not individualized tax advice.

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Proposed 10% corporate tax remains a 2027 legislative watch item

AnnouncedThe NBR announcement says the draft law will be referred to the legislative authority; 2027 application is an objective subject to legislative agreement

Change reviewed

30 Dec 2025

Effective / starts

2027 target · exact date not enacted

Who is affected

Potentially local companies above the announced BHD 1 million revenue or BHD 200,000 annual net-profit thresholds, if the proposal is enacted in its announced form.

What to do

Model the proposal as a scenario, not current law, and monitor the legislative process before changing compliance positions.

Why it matters

If enacted, the proposal would materially broaden Bahrain's domestic corporate-tax landscape beyond the current DMTT regime for large MNE groups.

Bahrain DMTT remains in force for in-scope MNE groups

EffectiveDMTT applies to fiscal years beginning on or after 1 January 2025

Change reviewed

1 Jan 2025

Effective / starts

1 Jan 2025

Who is affected

Constituent entities and covered joint-venture structures in Bahrain belonging to MNE groups meeting the EUR 750 million revenue threshold.

What to do

Maintain DMTT data, governance and filing readiness alongside group-level Pillar Two processes.

Why it matters

The regime is already operational and remains the central corporate-tax compliance framework for large MNE groups in Bahrain.