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HeavenMiddle East

Bahrain

0%effective individual rate

No personal income tax. Zero tax on crypto gains for individuals. Regulated by the Central Bank of Bahrain with a clear licensing framework for digital asset businesses.

FATCA Partner

Yes

FATF Status

Clear

EU Blacklist

No

Dual Nationality

Not allowed

CARF Status

Committed

Bitizenship

Not yet

CARF Reporting

Committed

Bahrain has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.

Tax Rates

Capital Gains Tax0%
Income Tax on Crypto0%
Corporate Tax46% (oil & gas only); 0% all other sectors
VAT on CryptoNo specific rules (10% general VAT)

Activity Taxes

Staking

0%

Mining

0% for individuals

DeFi

0%

NFTs

0%

Taxable Events

Crypto → Fiat

Not taxable

Crypto → Crypto

Not taxable

Holding Period

No holding period benefit

All gains tax-free for individuals

Regulation & Residency

Regulatory Body

Central Bank of Bahrain (CBB)

Residency Requirement

Various visa options available; Golden Visa for investors

Reporting Requirements

CBB licensing for VASPs required

Citizenship & Residency Path

Residency via property or business; citizenship very rare for foreigners

Resilience & Plan B

Jurisdictional Resilience

How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.

7.4

JRS

Institutions
6/10
Banking Access
7/10
Tax Clarity
9/10
Business Env.
7/10
Privacy
6/10
Geopolitical
10/10

Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →

Plan B Readiness

How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”

5.8

PBR

Business Ease
7/10
Citizenship Path
5/10
Dual Nationality
2/10
Quality of Life
8/10
Safety
8/10
Bitizenship
3/10

Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →

Notable Conditions

  • Corporate tax of 46% only applies to oil/gas sector
  • CBB provides clear licensing for digital asset businesses
  • No specific VAT or corporate tax rules for crypto yet
  • General 10% VAT applies to some services

Living & Lifestyle

Cost of Living

Moderate

Banking Access

Good

Quality of Life

High

Lifestyle Scores

Safety8/10
Healthcare7/10
Institutions6/10
Business Ease7/10
Int'l Schooling7/10
Privacy6/10

Bitizenship

Citizenship & Residency by Investment, with indirect Bitcoin exposure

We build products where your investment capital maintains Bitcoin exposure while you gain new residencies or citizenships. No real estate, bonds, or donations. Indirect exposure via Bitcoin companies, Bitcoin-aligned funds, and similar structures. Over $25M raised globally.

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