Bahrain Updates Guidance on Excise

Bahrain's National Bureau for Revenue (NBR) has published Excise Guide Version 1.1, which is dated 29 June 2026. The guide provides:

• An overview of the Excise rules and procedures in Bahrain and, if required, how to comply with them; and
• The necessary background and guidance to help in determining how an activity is treated for Excise purposes.

The main change from Version 1.0 is revised guidance on the deduction or refund of excise paid, which is provided in its own section (2.7). This i…