Bahrain's National Bureau for Revenue (NBR) has published VAT Real Estate Guide Version 1.6, which is dated 29 January 2026. The guide sets out the general principles of VAT in relation to the real estate sector in Bahrain. The main update in Version 1.6 is new guidance on lease incentives:
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2.4 Lease Incentives
A lease incentive is an additional benefit (monetary or non-monetary) provided by a landlord to encourage a tenant to enter into a new lease, renew an existing lease or contin…