Individual Commercial Registration (ICR), also known as an Establishment CRBahrain
What it takes to form, own and run a sole trader 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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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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Individual Commercial Registration (ICR), also known as an Establishment CR.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Individual Commercial Registration (ICR), also known as an Establishment CR.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Individual Commercial Registration (ICR), also known as an Establishment CR.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Individual Commercial Registration (ICR), also known as an Establishment CR are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Individual Commercial Registration (ICR), also known as an Establishment CR.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Bahrain
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Individual Commercial Registration (ICR), also known as an Establishment CR.
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Individual Commercial Registration (ICR), also known as an Establishment CR
- Identifier
- BH-ICRA form ISO 20275 does not list.