VAT Calculator Bahrain (10%)

Bahrain has one positive rate, 10%, plus a 0% rate for listed supplies. Zero-rated supplies include exports to outside the GCC, international transport, local transport of goods and passengers by licensed operators (not car rental without a driver, leisure trips or food delivery), basic food items on the list ratified by the GCC Financial and Economic Cooperation Committee (not when supplied by restaurants, cafes or caterers), medicines and medical equipment, healthcare, education, construction of new buildings, domestic oil and gas, precious stones, and investment gold, silver and platinum. Zero-rated sellers still recover input VAT.

Exempt supplies carry no VAT and no input recovery: sale or lease of real estate (not hotels, function rooms or short-term parking), financial services not charged for by an explicit fee such as interest, life insurance, and transfers of shares and debt securities.

Prices shown to consumers in the local market are always treated as including VAT, so the VAT in a displayed price is the price divided by 11. A price counts as VAT-exclusive only for exports, and only if that is clearly stated.