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May 15, 2026

Unofficial Translation

Regarding the Implementation of Tax on Multinational Enterprises

Decree-Law No. 11 of 2024

We, Hamad Bin Isa Al Khalifa, King of the Kingdom of Bahrain

  • Having reviewed the Constitution and in particular Article 38 thereof,

  • And the Civil and Commercial Procedures Law promulgated by Legislative Decree Law No. 12 of 1971, and its amendments;

  • And Legislative Decree No. 15 of 1976 promulgating the Penal Law, and its amendments,

  • And Legislative Decree No. 7 of the 1987 promulgating the Trade Law, and its amendments,

  • And the Legislative Decree No. 10 of 1992 promulgating the Commercial Agency Law, and its amendments,

  • And Civil Law No. 19 of the year 2001, adjusted by Legislative Decree No. 27 for the year 2017,

  • And Legislative Decree No. 21 of the year 2001 promulgating the Commercial Companies Law, and its amendments,

  • And Legislative Decree No. 46 of the year 2002 promulgating Criminal Procedures Law, and its amendments,

  • And Legislative Decree No. 64 of 2006, for the Central Bank of Bahrain and Financial Institutions, and its amendments,

  • And the Legislative Decree No. 27 of 2015 promulgating the Commercial Register, and its amendments,

  • And Law No. 1 of 2021 Approving the Accession of the Kingdom of Bahrain to the Multilateral Convention of Competent Authorities for the Exchange of Reports between the Relevant Countries,

  • And Legislative Decree No. 22 of 2021 promulgating the Law on Execution in Civil and Commercial Matters,

  • And Law No. 2 of 2022 approving the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI),

  • Following the presentation by the Prime Minister,

  • And after the approval of the Cabinet,

We hereby decree the following Law: