Bahrain: Updates to VAT guides in 2025

Clarity on VAT law provisions and executive regulations

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october 22, 2025

The National Bureau for Revenue (NBR) issued updates to various value added tax (VAT) guides throughout 2025 to provide further clarity on VAT law provisions and executive regulations. The updated guides include:

  • Return filing manual (February 2025)
  • Imports and exports (March 2025)
  • Transfer of a going concern (TOGC) (June 2025)
  • Healthcare (June 2025)
  • Real estate (June 2025)
  • Retail and wholesale (June 2025)
  • Transportation (September 2025)
  • Registration (September 2025)

Read an October 2025 report prepared by the KPMG member firm in Bahrain

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