Bahrain
9.7/10
7th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Bahrain, ahead by 0.5 FiScore point.
| Tax | Bahrain | Niue | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 0% | 0% | Same rate |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 5% | 12.5% | −7.5 points |
Bahrain
| Common law companies | 0% |
| Multinational groups revenue over €750 M, since 2025 | 15% |
| Hydrocarbons | 46% |
Niue
n/a