During its 29th session on 10 May 2026, the Bahrain Shura Council (upper house of the National Assembly) approved the law for the ratification of the pending income tax treaty with Saudi Arabia. The treaty, signed 3 December 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Bahrain corporate income tax and Saudi Zakat and income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent au…