International treaty

Bahrain: tax treaties

Tax treaties and related documents between the UK and Bahrain.

• From: HM Revenue & Customs
• Published: 27 October 1990
• Last updated: 14 May 2026 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2012 UK-Bahrain Double Taxation Convention — in force

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2012 UK-Bahrain Double Taxation Agreement — in force

PDF, 60.9 KB, 25 pages

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Details

Synthesised text of the Multilateral Instrument and the 2012 UK-Bahrain Double Taxation Convention — in force

The 2012 UK-Bahrain Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2012 -UK Double Taxation Convention.

It is effective in the UK from:

• 1 January 2023 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2023 for Corporation Tax
• 6 April 2023 for Income Tax and Capital Gains Tax

It is effective in Bahrain from:

• 1 January 2023 for taxes withheld at source on amounts paid or credited to non-residents
• 1 December 2022 for all other taxes

The Double Taxation Agreement entered into force on 19 December 2012.

The agreement is effective in Bahrain from 1 January 2013 for:

• Capital Gains Tax
• Income Tax
• withholding taxes

The agreement is effective in the UK from:

• 1 January 2013 for withholding taxes
• 1 April 2013 for Corporation Tax
• 6 April 2013 for Capital Gains Tax and Tax Income

Published 27 October 1990

Last updated 14 May 2026 + show all updates

1. 14 May 2026

   Information about the 'Synthesised text of the Multilateral Instrument and the 2012 UK-Bahrain Double Taxation Convention — in force' has been added.

2. 27 October 1990

   First published.