Bahrain's government reportedly presented a draft 2025-26 Budget to parliament on 4 March 2025. Among other things, this includes plans for the introduction of a general corporate income tax regime. Bahrain does not currently impose a corporate income tax, although it has introduced a 15% domestic minimum top-up tax from 1 January 2025 for large MNE groups operating in the country. The government is also planning certain excise tax and VAT amendments, including possible rate increases. Details of the plans will be published once available.