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Bahrain: Updated VAT guides

Updated guides for manpower services, lease incentives, and outsourcing arrangements.

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February 17, 2026

The National Bureau for Revenue has released updated versions of the following value added tax (VAT) guides:

  • General guide (version 1.14): A new section on the VAT treatment of manpower services has been added.
  • Real estate guide (version 1.6): Guidance on VAT implications under lease incentives has been added.
  • Financial services guide (version 1.3): A new section on VAT implications under outsourcing arrangements has been added.


For more information, contact a KPMG tax professional in Bahrain:

Mubeen Khadir | mubeenkhadir@kpmg.com

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