Bahrain Shareholding Company (BSC) ClosedBahrain
What it takes to form, own and run a private limited company in Bahrain, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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These shareholders shall not be liable for the company’s debts and liabilities except to the extent of the value of their shares.
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A closed shareholding company consists of a number of persons- not less than two-
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The number of members of the board of directors shall not be less than five (5)
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This is a private company with a minimum share capital of not less than BD 250,000
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Issuance of a Commercial Registration without License• BHD 50 New CR without license application.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- The promoters subscribe all the capital shares and deposit with an accredited bank the full value of the shares, or at least fifty percent of it, paying the remainder within not more than three years (Art. 229, Commercial Companies Law).
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The promoters shall deposit, in one of the accredited banks, the full value of the shares, or at least fifty percent (50%) thereof, provided that they shall pay the remaining value of the shares within a period of not more than three (3) years.
Own it
Who may own and run it
- Directors
- At least 5
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The number of members of the board of directors shall not be less than five (5)
- Shareholders
- At least 2 · a company may be one
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A closed shareholding company consists of a number of persons- not less than two-
- Members
- At least 2
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A closed shareholding company consists of a number of persons- not less than two-
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Required
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The company shall have one or more than one auditor from those licensed to
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- A copy of the balance sheet, profit and loss account, annual report and the auditor's repo
- 6 months after the end of the accounting period
With The competent Ministry for commerce affairs
Article 244bis, in the shareholding company chapter, which the closed company takes through Article 227. The article is made subject to the Central Bank and Financial Institutions Law for licensed companies. No shift rule or penalty is stated.
What is public
- Shareholders
- Public
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any other person shall also have the right of access to it against the payment of a reasonable amount
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Headline rate · 0%
The place’s headline corporate rate. Whether it varies for this type is not in our records.
- CFC rules in Bahrain
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution on a ground in Art. 320 of the Commercial Companies Law (expiry of the period, fulfilment of the objects, loss of the property, a unanimous resolution of the partners, merger) or by court order (Art. 321); the company is then in liquidation (Art. 325) under liquidators appointed by the partners or the general assembly and entered in the Commercial Registry (Arts. 328-329); after the final accounts are approved the liquidator enters the completion of liquidation in the Registry and applies for striking off the company's name (Art. 343). The Minister may also strike off the registration of a company that has not traded for a year (Art. 320).
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A company shall be dissolved for any of the following reasons: a) Expiry of its specified period, unless the company’s Memorandum or Articles of Incorporation provide for its renewal.
- Statutory fee
- Not in our records
Every business in Bahrain
VAT
- Standard rate
- 10%
The standard rate has been 10% since 1 January 2022, raised from 5%.
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واعتبارًا من 1 يناير 2022، تم تعديل النسبة الأساسية للقيمة المضافة على أن تكون بنسبة 10%.
- Other rates
- 0% Zero-rated supplies
- Registration threshold
- BHD 37,500
annual taxable supplies (standard-rated and zero-rated); annual taxable supplies, actual or expected
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التسجيل لأغراض القيمة المضافة في حال تجاوزت قيمة التوريدات السنوية الخاضعة للقيمة المضافة (الخاضعة للنسبة الأساسية ونسبة الصفر بالمئة) حد التسجيل الإلزامي البالغ 37,500 دينار بحريني
- Voluntary registration
- Yes
A business whose annual expenses or taxable supplies exceed BHD 18,750 may register voluntarily.
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يمكن للمنشآت والأفراد التسجيل اختياريًا ممن تفوق نفقاتهم أو توريداتهم السنوية الخاضعة للقيمة المضافة 18,750 دينار بحريني
- A foreign company
- Registers from its first taxable supply; no local representative required
A non-resident without a place of business or fixed establishment in Bahrain that supplies non-VAT-registered persons there must register within 30 days of the first taxable supply, regardless of the annual thresholds; supplies to VAT-registered persons are not registered but reverse-charged. A non-resident may register directly or appoint a VAT representative.
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الذين يقومون بالتوريد لأشخاص غير خاضعين للقيمة المضافة في مملكة البحرين، يتعين عليهم التسجيل للقيمة المضافة خلال ثلاثين يوماً من أول توريد خاضع للقيمة المضافة في مملكة البحرين بغض النظر عن حدود التوريدات السنوية المذكورة أعلاه
- Returns filed
- Depends on the business
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تنقسم فترات القيمة المضافة إلى شهرية، سنوية وربع سنوية وذلك حسب ما يلي
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Bahrain. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Bahrain Shareholding Company (BSC) Closed
- Identifier
- BH-BSC-CLOSEDA form ISO 20275 does not list.