The Bahrain National Revenue Bureau has published a VAT guide for real estate.
The document outlines the principles of VAT in the real estate sector in Bahrain. The main update concerns the VAT taxation of rental of advertising and retail spaces.
From 1 January 2025, the rental of retail/advertising stands will not be exempt from VAT, regardless of the lease term. Such activities will be subject to VAT at a rate of 10% if the person providing the premises is a VAT payer.