Bahrain · NBR VAT Return
Bahrain VAT Return — box-by-box guide
Bahrain introduced VAT at 5% in January 2019 and raised the standard rate to 10% in January 2022 under Law No. 33 of 2021. VAT-registered businesses must file a quarterly return with the National Bureau for Revenue (NBR) by the last day of the month following each quarter. HelloBooks computes every box from your ledger transactions so the return is ready to review before you submit via NBR e-Services.
NBR VAT Return — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Standard rated supplies (10%) | Total value of taxable supplies made in Bahrain at the standard 10% VAT rate, excluding VAT itself. Includes goods and services sold domestically. |
| Box 2 | Output VAT (10%) | VAT charged on standard rated supplies — Box 1 × 10%. This is the VAT you have collected from customers and owe to the NBR. |
| Box 3 | Zero-rated international supplies | Exports of goods and international services that are taxable but at a 0% rate. No output VAT arises; input VAT on related costs may still be recoverable. |
| Box 4 | Exempt supplies | Supplies that are outside the scope of VAT entirely (e.g. bare land, certain financial services, residential rent). Input VAT on costs attributable to exempt supplies is not recoverable. |
| Box 5 | Standard rated purchases | Total value of taxable purchases on which you were charged 10% VAT by your suppliers. This feeds the input VAT calculation. |
| Box 6 | Input VAT recoverable | VAT paid on business purchases that you can reclaim against your output VAT liability. HelloBooks applies partial-exemption rules where mixed supplies exist. |
| Net VAT | Net VAT payable / (refundable) | Box 2 minus Box 6. If positive, you remit this amount to the NBR. If negative, you may carry the credit forward or apply for a refund. |
Key facts for Bahrain VAT
- Standard rate
- 10% (raised from 5% in January 2022)
- Zero rate
- 0% — exports and international services
- Filing frequency
- Quarterly
- Deadline
- Last day of the month following the quarter end
- Voluntary registration threshold
- BHD 18,750 annual taxable turnover
- Mandatory registration threshold
- BHD 37,500 annual taxable turnover
- Filing portal
- NBR e-Services (services.nbr.gov.bh)
- Governing authority
- National Bureau for Revenue (NBR)
Page last reviewed: 2026-06-16.