Capital gains tax in Bahrain 2026
Selling assets at a profit costs 0% in Bahrain — there is no capital gains tax for individuals.
That covers local and foreign shares, funds, businesses, property and digital assets alike.
Property transactions carry a one-off registration fee: 1.7% of the price if registered within 60 days of the sale contract, 2% after.
There is no holding-period requirement because there is no tax to escape.
At a glance
- top rate
- 0%
- entry band
- 0% on gains of any size
- tax year basis
- Calendar year 2026; no personal tax year applies
- filing deadline
- None
- residency basis
- Untaxed for residents and non-residents
- regime flag
- Property registration fee 1.7% / 2% is the only transaction cost
Rates
Disposals 2026
| Disposal | Cost |
|---|---|
| Shares, funds, bonds | 0% |
| Real estate — gain on sale | 0% |
| Real estate — buyer's registration fee | 1.7% within 60 days of contract; 2% after |
| Crypto and other digital assets | 0% |
Marginal rates apply within each band.
Thresholds & allowances
- Annual gains exclusionNot applicable
No exclusion is needed — the rate is 0% on the full gain.
- Early-registration saving0.3 points
Registering a property purchase within 60 days locks the 1.7% fee instead of 2% — BHD 300 saved on a BHD 100,000 home.
Residency
Residency trigger
No gain triggers tax for anyone, and leaving Bahrain triggers nothing either — there is no exit tax or deemed disposal.
Non-resident treatment
Non-residents selling Bahraini assets, including property, owe 0% on the gain; only the registration fee applies to the transaction.
Notes
- A flat bought for BHD 80,000 and sold for BHD 120,000 yields the full BHD 40,000 gain tax-free; the buyer pays the registration fee.
- Renting property to expatriate tenants carries a 10% municipal charge on the rent — a running cost to factor in even though the eventual sale gain is untaxed.
- Foreign property gains may be taxed where the property sits; Bahrain adds 0 regardless.
FAQ
What do I pay when I sell shares at a profit in Bahrain?
0% — there is no capital gains tax on any asset class for individuals.
What are the costs when buying property?
A registration fee of 1.7% of the value if you register within 60 days of the sale contract, or 2% after that — plus the usual agency and valuation costs. The seller's gain itself is untaxed.
Figures: tax year 2026, compiled from public sources. Not tax advice.