On 14 June 2026, Bahrain King Hamad bin Isa Al Khalifa approved Law (32) of 2026 for the ratification of the pending income tax treaty with Saudi Arabia (BNA Release). The treaty, signed 3 December 2025, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.