International treaty
Bahrain: tax treaties
Tax treaties and related documents between the UK and Bahrain.
Documents
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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
Updates to this page
Published 27 October 1990
Last updated 14 May 2026
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Information about the 'Synthesised text of the Multilateral Instrument and the 2012 UK-Bahrain Double Taxation Convention — in force' has been added.
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First published.