Aqid ERPThe goods and the rates
A carbonated drink is any drink with gas in it except unflavoured sparkling water. Tobacco covers cigarettes, shisha and maassel tobacco and electronic cigarettes. The NBR keeps a list of excise goods with each product's retail price; Law No. 35 of 2026 ratified an amendment annex to the GCC excise agreement, so check the NBR's current list before pricing a product.
| Carbonated drinks | 50% |
|---|---|
| Energy drinks | 100% |
| Tobacco and its derivatives | 100% |
When it falls due, and on what
Excise falls due when the goods are released for consumption: on import, as they enter Bahrain, or when they are produced locally. Goods held in a licensed excise warehouse are taxed when they leave it. On imports the retail price the tax is worked out from is the higher of the price on the NBR's list and the retail price declared to customs. Imports for personal use within the GCC customs allowance carry no excise.
Who registers
- Registration with the NBR is required before any commercial excise activity: importing, producing or storing excise goods.
- Each business registers on its own through the NBR's portal; there is no group registration. A registered business receives a certificate with its excise account number.
- Every excise product has to be on the NBR's list before it is imported. A product not yet on it is added through the NBR's e-service first.
- Travellers bringing goods for their own use do not register.
The excise return
The year has six excise periods of two months: January–February, March–April, May–June, July–August, September–October and November–December. A local producer files its excise return within 15 days of the end of each period, counted without weekends and public holidays; a deadline that falls on one moves to the next working day. On imports the tax is paid at the point of entry. The NBR can refund excise already paid in the cases its refund guide sets out.
Where Aqid ERP stands
Aqid ERP does not calculate excise or prepare the excise return. An importer's excise paid at customs can be posted to its own account, so the cost of the goods and the tax stay apart in the books, and the excise return is filed on the NBR's portal.