Bahrain — governance guide
A practitioner reference for Bahrain, generated from the GovernOS rules engine. Always current with the jurisdiction packs.
At a glance
Regulators & portals
Ministry of Industry and Commerce (MoICT)
Company registry
Central Bank of Bahrain (CBB)
Financial regulator
National Bureau for Revenue (NBR)
Tax authority
Labour Market Regulatory Authority (LMRA)
labor_authority
Social Insurance Organisation (SIO)
labor_authority
Entity types
With Limited Liability Company (WLL)
min 1 director(s)
Single Person Company (SPC)
min 1 director(s)
Bahraini Shareholding Company (BSC)
min 5 director(s)
How to — common actions & what each requires
File annual return
board (50%)
CR Annual Renewal
BH-CR-Renewal (due T+0d)
Commercial Companies Law (Decree No.21 of 2001), Art.59
File beneficial ownership
board (50%)
UBO Declaration (Sijilat)
BH-UBO (due T+15d)
Ministerial Decision No.83 of 2020 (Beneficial Owners)
file-vat-return
board (50%)
VAT Return
BH-VAT (due T+30d)
VAT Law (Decree No.48 of 2018) + Executive Regulations
file-corporate-tax-return
board (50%)
DMTT Return (Pillar Two)
BH-DMTT (due T+455d)
Decree-Law No.11 of 2024 (DMTT, effective 2025)
file-payroll
board (50%)
LMRA Monthly Schedule; SIO Monthly Contribution
BH-LMRA (due T+10d); BH-SIO (due T+15d)
Labour Market Regulatory Authority Law (Law No.19 of 2006)
Add director
shareholders (50%)
GA Resolution — Appointment of Director; Consent to Act as Director
BH-Notice-Director (due T+30d)
Commercial Companies Law (Decree No.21 of 2001), Art.165
Issue shares
shareholders special (75%)
Extraordinary GA — Capital Increase
BH-Capital (due T+30d)
Commercial Companies Law, Art.115
Amend constitution
shareholders special (75%)
Extraordinary GA — Amended Articles
BH-Articles (due T+30d)
Commercial Companies Law, Art.61
Reference only — not legal advice. Rule packs are directionally accurate and being legally validated per jurisdiction.