Bahrain Updates VAT Guide on Healthcare

Bahrain's National Bureau for Revenue (NBR) has published VAT Healthcare Guide Version 1.2, which is dated 31 March 2026. The guide explains the VAT treatment of healthcare services, medical institutions, and the supply of medicines and medical equipment in Bahrain, including when supplies are zero rated, standard rated, or outside the scope of VAT. The main update in Version 1.2 is additional guidance on the VAT treatment of medicines, medical equipment, and other medical products.

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