Bahrain
9.7/10
7th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Bahrain, ahead by 4.5 FiScore points.
| Tax | Bahrain | Cyprus | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 0% | 15% | −15.0 points |
| Personal income tax top bracket | 0% | 0% to 35% | −35.0 points |
| VAT standard rate | 5% | 19% | −14.0 points |
Bahrain
| Common law companies | 0% |
| Multinational groups revenue over €750 M, since 2025 | 15% |
| Hydrocarbons | 46% |
Cyprus
| General regime since 1 January 2026 | 15% |
| Eligible intellectual property income IP Box regime | 2.5% |