With Limited Liability Company W.L.LBahrain
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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A company where each partner is liable only to the extent of their share in the capital
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A limited liability company is a company the partners of which are not more than fifty (50)
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The company shall be administered by one manager or more, from amongst partners or non-partners
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The capital of the limited liability company is divided into equal shares, and the share is indivisible, and there is no minimum capital or nominal value for each share.
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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
- All cash shares must be distributed among the partners and fully paid up, and in-kind shares delivered to the company, before incorporation; the cash is deposited with a licensed bank in Bahrain (Art. 266, Commercial Companies Law).
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A limited liability company shall not be incorporated unless all cash shares are distributed among the partners and the value thereof has been paid up
Own it
Who may own and run it
- Directors
- At least 1
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The company shall be administered by one manager or more, from amongst partners or non-partners
- Shareholders
- At least 2 · at most 50 · a company may be one
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A limited liability company is a company the partners of which are not more than fifty (50)
- Members
- At least 2 · at most 50 · one person may form it alone
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The W.L.L could also be owned by a single person
- 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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auditor's report signed and sealed by the auditor
- 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
Stated in the Law's Limited Liability Company chapter: the managers shall provide the copy within six months after the end of the financial year. The Law does not state a shift rule or a penalty in this clause.
What is public
Not in our records What the register shows the public is not in our records for the W.L.L.
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
- With Limited Liability Company (W.L.L)
- ISO 20275 code
- JNJISecondary GLEIF, Entity Legal Forms code list