Required certification · Bahrain
National Bureau for Revenue (NBR)
Bahrain's VAT authority: 10% standard rate since 1 January 2022
Market position
The National Bureau for Revenue (NBR) administers Bahrain's VAT, introduced on 1 January 2019. The standard rate rose from 5% to 10% on 1 January 2022. Registration is mandatory for resident businesses at BHD 37,500 of annual taxable revenue and voluntary from BHD 18,750, according to PwC's Worldwide Tax Summaries (reviewed July 2026).
Bahrain-specific note
Check that any accounting or invoicing tool applies Bahrain's 10% standard rate. There is no e-invoicing mandate in force yet, but PwC notes the market expects one similar to Saudi Arabia's and Gulf Daily News reported an e-invoicing push in July 2026, so choose software that can adapt.
Pros
- + One national VAT authority (NBR)
- + Published registration thresholds: BHD 37,500 mandatory, BHD 18,750 voluntary
- + No e-invoicing mandate in force as of PwC's July 2026 review
Cons
- − 10% standard rate on taxable supplies
- − Registration is mandatory once the BHD 37,500 threshold is reached
- − NBR carries out market inspections for VAT violations
- − An e-invoicing system is expected but has no confirmed start date
Typical Bahrain pricing
No NBR fee schedule could be read (nbr.gov.bh blocked automated access). The cost to a business is collecting and filing VAT at the 10% standard rate.
Why this matters for Bahrain trades
The National Bureau for Revenue administers VAT at a 10% standard rate, with registration mandatory at BHD 37,500 of annual taxable revenue; PwC’s July 2026 review found e-invoicing not yet mandatory and notes that the market expects a system similar to Saudi Arabia’s, with no confirmed start date. CRPEP licenses engineers and engineering offices under Law No. 51 of 2014, and new-building permits on Benayat are filed through a CRPEP-licensed engineering office. The Ministry of Works prequalifies contractors by category and grade for its building, roads, sanitary and landscape works; the Tender Board oversees government purchases above BHD 50,000, and bidders must register on its eTendering system; LMRA issues work permits for expatriate staff, with a higher fee under the Parallel Bahrainisation System for firms below their ratio; and the General Directorate of Civil Defense gives input on Benayat permits, with its approval letter required for a building’s completion certificate.
Bahrain construction software selection is shaped by 10% VAT administered by the National Bureau for Revenue (NBR), with e-invoicing not yet mandatory according to PwC’s July 2026 review, CRPEP licensing for engineers and engineering offices, Ministry of Works prequalification for its building, roads, sanitary and landscape works, Tender Board registration for larger government tenders, LMRA work permits and Bahrainisation ratios, and building permits through the Benayat system.
Frequently asked
Is National Bureau for Revenue (NBR) a good fit for Bahrain trades?
The National Bureau for Revenue (NBR) administers Bahrain's VAT, introduced on 1 January 2019. The standard rate rose from 5% to 10% on 1 January 2022. Registration is mandatory for resident businesses at BHD 37,500 of annual taxable revenue and voluntary from BHD 18,750, according to PwC's Worldwide Tax Summaries (reviewed July 2026). Check that any accounting or invoicing tool applies Bahrain's 10% standard rate. There is no e-invoicing mandate in force yet, but PwC notes the market expects one similar to Saudi Arabia's and Gulf Daily News reported an e-invoicing push in July 2026, so choose software that can adapt.
What does National Bureau for Revenue (NBR) cost in Bahrain?
No NBR fee schedule could be read (nbr.gov.bh blocked automated access). The cost to a business is collecting and filing VAT at the 10% standard rate. Pricing and availability can change by region; confirm current Bahrain pricing on the vendor's site before committing.
Other Bahrain vendors
CRPEP (Engineering Professions Regulator)
Required certification
Ministry of Works Contractor Prequalification
Required certification
Bahrain Tender Board
Required certification
LMRA & Bahrainisation
Required certification
Benayat (Building Permits)
Required certification
Civil Defence (Fire Safety)
Required certification