巴林島稅收指南中英文對照版（2011）

應付稅金
taxes payable

在巴林島任何形式的個人稅、公司稅、預扣稅和值稅都不適用。住宅和商業財產的月租賃收入需按10%的稅率繳納地方稅，除此之外，沒有其他的個人稅。另外，政府對酒店服務和娛樂服務的營業額征收5%的稅。
No form of personal, corporate, withholding or value added tax is applicable In Bahrain. There is no personal tax except municipal tax of 10% on the monthly rental of residential and business property. In addition, a 5% government levy on gross turnover is imposed on hotel services and entertainment.

關稅（進口稅）通常按5%的稅率征收，但許多商品，如醫藥、大多數食品、資本貨物和工業原材料，是免稅的。在新的統一海關稅則（2003年1月1日生效）實施以后，除免稅商品外，對于所有非海灣合作委員會（non-GCC）商品都征收5%的關稅。然而，海灣合作委員會（GCC）的商品可以免關稅互相進入海灣合作委員會成員國的市場。
Customs (import) duties are generally levied at a rate of 5% but there are many items such as medicines, most food products, capital goods and raw material for industries which are exempt from duty. After implementation of the new uniform customs tariff which became effective on 1 January 2003, all non-Gulf Co-operation Council (GCC) products, except for those exempted, are subject to 5% customs duty. However, the products of the GCC countries shall enter into each others' markets free of customs duties.

滿足下列條件之一的商品將被視為GCC商品：一、商品在GCC成員國的附加值超過商品總價值的40%。二 、加工商品企業的51%以上的股權是GCC成員國所有。
Products are considered as originating in a GCC country if the value added to such product in the said country is more than 40% of the value of the product in question and if the factory that manufactured the product is at least 51% owned by GCC nationals.

在對非海灣合作委員會成員國再出口的情況下，必須先行繳納海關保證金。當把再出口憑證交給相關當局時，這部分保證金將被退回。在對海灣合作委員會成員國再出口的情況下，將對初次進入的商品征收5%的關稅。上述再出口行為還需遵守2003年1月1日起實施的GCC關稅聯盟的規定。
In the event of re-export to non-GCC countries, a customs deposit has to be made and this will be refunded when proof of re-export is given to the authorities. In the event of re-export to GCC countries, customs duty at 5% will be levied at the first point of entry. The provisions of the GCC Customs Union, which was implemented from 1 January 2003, will be applicable.

2004年9月14日，巴林島和美國簽署了自由貿易的共識。巴林島已經同許多國家簽訂了避免雙重征稅的協定，這些國家包括埃及、新加坡、法國、泰國、摩洛哥、阿爾及利亞、中國、敘利亞共和國、約旦、也門、黎巴嫩和白俄羅斯。
The Free Trade agreed between Bahrain and the US was signed on 14 September 2004 in the Kingdom. Bahrain has entered into avoidance of double taxation treaties with several countries, notably Egypt, Singapore, France, Thailand, Morocco, Algeria, China, Syria, Jordan, Yemen, Lebanon and Belarus.

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