#

Ease of Doing Business in

Bahrain

Bahrain Download Profile (1724KB, pdf)
Region Middle East & North Africa
Income Category High income
Population 1,377,237
GNI Per Capita (US$) 20,350
City covered Manama

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 63 66 up
3
68.44 66.38 down
2.06
Starting a Business 73 142 up
69
87.82 76.23 up
11.59
Dealing with Construction Permits 19 17 down
2
79.56 79.65 down
0.09
Getting Electricity 72 77 up
5
74.80 71.74 up
3.06
Registering Property 25 25
-
81.07 81.07
-
Getting Credit 101 109 up
8
45.00 40.00 up
5.00
Protecting Minority Investors 106 101 down
5
50.00 50.00
-
Paying Taxes 4 4
-
94.44 94.44
-
Trading across Borders 82 82
-
72.50 71.87 up
0.63
Enforcing Contracts 110 108 down
2
54.53 54.53
-
Resolving Insolvency 88 83 down
5
44.66 44.28 up
0.38

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

4

DB 2016 Rank:

4

Change in Rank:

0

DB 2017 DTF (% points):

94.44

DB 2016 DTF (% points):

94.44

Change in DTF (% points):

0.00

Indicator Bahrain Middle East & North Africa OECD high income
Payments (number per year) info_outline 13 17.8 10.9
Time (hours per year) info_outline 27 208.2 163.4
Total tax rate (% of profit) info_outline 13.5 32.3 40.9
Postfiling index (0-100) info_outline .. 65.7 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Employer paid - Social security contributions 12 27 9% gross salaries 10.15
Employer paid - Other taxes and mandatory contributions on labor paid 0 jointly 3% gross salaries 3.38
Fuel tax 1 embedded in price 0.00 small amount
Employee paid - Social security contributions 0 jointly 6% gross salaries 0.00 withheld
Employee paid - Unemployment insurance contributions 0 jointly 1% gross salaries 0.00 withheld
Totals: 13 27 13.5
  • Answer
    Profit tax (% of profit) 0.0
    Labor tax and contributions (% of profit) 13.5
    Other taxes (% of profit) 0.0
    Answer Score
    Postfiling index (0-100)
    VAT refunds N/A
    Does VAT/GST exist? No
    Frequency of VAT/GST refund submission N/A
    Does a VAT/GST refund process exist per the case study? N/A
    Restrictions on VAT refund process N/A
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A No VAT
    Time to obtain a VAT refund (weeks) N/A No VAT
    Corporate income tax audits N/A
    Does corporate income tax exist? No
    Likelihood of corporate income tax audit N/A
    Time to comply with a corporate income tax audit (hours) N/A No CIT
    Time to complete a corporate income tax audit (weeks) N/A No CIT
    Administrative appeal process
    First level administrative appeal authority N/A
    Is the appeal authority independent? N/A
    Are appeal guidelines accessible to the public? N/A
    Source of appeal guidelines N/A
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? N/A
    Legal time limit N/A

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.