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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Bahrain: dividends

Dividends are generally taxable only in the state of residence of the beneficial owner of the dividends.

The only exception is in respect of dividends paid by property investment vehicles (such as UK Real Estate Investment Trusts) when source state taxation (i.e. taxation by the state in which the company paying the dividends is a resident, in accordance with domestic law) of 15% is permitted, unless the beneficial owner of such dividends is a pension scheme, in which case the dividends will be exempt from source state tax.