Income Tax Law and its Amendments (Bahrain, Decree No. 80, 1995) in English

Decree No. 80 of 1995 concerns income tax in Bahrain — notable because Bahrain famously levies no general income tax. Bahraini income taxation has historically targeted the oil sector specifically, and instruments in this line define who is actually taxed, on what, and how. That mismatch between reputation and statute is exactly why the text gets requested.

Tax advisers verifying the precise scope of Bahraini taxation, oil-sector companies with Bahraini operations, and researchers on Gulf fiscal policy are the readers for this translation, presented here with its amendments.