Tax Treaty between Bahrain and Jersey has Entered into Force

The income tax treaty between Bahrain and Jersey entered into force on 3 June 2026. The treaty, signed 16 September 2025, is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Bahrain corporate income tax and Jersey income tax.

Hydrocarbon PE

The treaty includes the provision that an enterprise shall be deemed to have a permanent establishment in a Contracting Party and to carry on business through that permanent establishment if in that Party it carrie…