Bahraini VAT rates

Generally, Bahrain follows the terms of the Agreement, including the harmonised standard VAT rate of 5%, but has a wider range of zero and reduced VAT rates to provide subsidies to the less well off in society.

The current rates are:

Rate	Type	Which goods or services
5%	Standard	All other supplies of goods or services, including imports, in accordance with the Unified VAT Agreement
0%	Zero	Basic foodstuffs; domestic and international transport; new properties; healthcare; exports of goods and services; high-value metals; oil and gas; education; and medicine and medical equipment
0%	Exempt	Sale and lease of real estate; and financial services