DILMUN
PARTNERS · دلمون

JURISDICTIONS · BAHRAIN

Bahrain, the Gulf's original financial centre,
and our home registry.

ENTITY FORMS

W.L.L., Limited Liability Company
The workhorse. Two or more partners; no statutory minimum capital for most activities; 100% foreign ownership permitted in most activities; annual audited financials.
S.P.C., Single Person Company
The sole-owner variant of the above.
B.S.C. (closed), Closed Shareholding Company
Two or more shareholders; shares not offered to the public; suits larger capital structures and lender-facing holdings.
Branch of a foreign company
Conducts the parent's activities in Bahrain.
Representative office
Liaison and marketing only; may not conduct business.

FORMATION STEPS

  1. 01Define the activity scope and confirm foreign-ownership eligibility.
  2. 02Reserve the name.
  3. 03Assemble shareholder and KYC documents, legalised as required.
  4. 04Execute the memorandum and articles.
  5. 05Commercial Registration issued by the Ministry of Industry and Commerce.
  6. 06Tax and social-insurance registrations; sector licences where the activity is regulated.
  7. 07Corporate bank account.

TIMELINE, Days, not months, for a clean file in an unregulated activity; longer where a sector licence applies.

TAX HIGHLIGHTS

Corporate income tax
0% generally; 46% for oil and gas operations.
Domestic minimum top-up tax
15% for multinational groups with global revenue above €750 million, effective 1 January 2025.
VAT
10%. No personal income tax. No withholding taxes. Extensive treaty network.

Formed to specification, the right form in the right jurisdiction, decided in writing before filing.

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Verified as of July 2026 · reviewed quarterly