Meaning
The National Bureau for Revenue (الجهاز الوطني للإيرادات) administers Bahrain's taxes: value added tax, introduced at 5% in 2019 and 10% since 1 January 2022; excise tax on goods such as tobacco and energy drinks; and the domestic minimum top-up tax for large multinational groups. Registration, returns and payment are all made through its online portal.
For VAT the NBR sets each business's tax period: monthly for annual supplies above BHD 3 million, quarterly for the rest, with the return and the payment due by the last day of the month after the period. It issues the VAT certificate and account number, approves VAT groups and cancellations, and publishes the guides and FAQs that set out how its law applies.
Also called: National Bureau for Revenue · Bahrain tax authority
Example
Al Noor Trading W.L.L. files its VAT return for July to September on the NBR's portal on 25 October and pays the BHD 1,840.500 due, five days ahead of the 31 October deadline.