Bahrain Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

CBB, **Regulator, Periodic

Risk Level

low

Primary Legislation

[object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object]

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

No personal income tax; corporate tax applies to certain activities. **Individuals:** Bahrain does **not** levy a personal income tax. Consequently, there is **no capital gains tax** on the profit derived from the sale or disposal of cryptocurrency for individuals.. Bahrain currently does not impose a general corporate income tax on most non‑oil‑and‑gas businesses, and there is no standalone capital gains tax on such businesses’ profits from crypto asset disposals; however, Bahrain has enacted a new 10% Corporate Income Tax regime (on taxable income exceeding BHD 200,000) that is scheduled to apply to Bahrain businesses from 1 January 2027, which will introduce broad-based corporate taxation going forward.. **Individuals:** As there is no personal income tax in Bahrain, income generated from cryptocurrency activities (such as mining rewards, staking rewards, interest from crypto lending, or trading profits) is **not subject to income tax** for individuals.. **Businesses:** Similar to capital gains, income or profits generated by businesses from crypto-related activities are generally **not subject to corporate income tax**, unless the business falls into the specific categories (oil & gas, certain financial institutions) that are subject to corporate tax.

Key Facts

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