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Bahrain yearly filings 2026

Bahrain company annual fees and filings: one renewal, one audit

Updated 12 November 2026Sijilat fee resolutions; Ministry of Industry and Commerce ordersAbout 9 minutes to read
The short answer

A Bahrain WLL renews its commercial registration (CR) every year on Sijilat: BD 50 for the registration, BD 100 for up to three activities, plus chamber membership. For most small companies that's BD 166. From year two it files audited accounts within six months of year end, or an auditor's solvency letter.

With us it's BD 1,090 a year, about US$2,890, government fees included at cost. The auditor is quoted first.

Work out my renewal My audit date
Due every anniversary BD 166 in government fees to renew a small Bahrain WLL each year BD 50 registration, BD 100 activity fee, BD 16 chamber membership. A late renewal adds BD 10 to 30 a month.

A Bahrain WLL has two moments in its year. One is the renewal of its commercial registration: cheap, online, and payable up to six months early. The other is the audit, which arrives from the second year and is where the real money goes. Miss the renewal and a monthly fine starts; miss the audit and the ministry blocks every change to your company until it's filed. Here's the year for a WLL you own from abroad.

Key takeaways

  • The CR renews every year on Sijilat: BD 50 plus BD 100 for up to three activities, plus chamber membership from BD 8.
  • Each activity beyond three adds BD 100 a year.
  • A late renewal costs BD 10 a month in the first year, BD 20 in the second, BD 30 in the third.
  • Audited accounts, or a solvency letter, are due 6 months after each year end, from the second year.
  • Owners with 10% or more are kept current and confirmed yearly.
  • No corporate tax yet; the 10% draft was not law on 12 November 2026.
  • With Heirson: BD 1,090 a year, government fees at cost inside.
Chapter 1

What the Bahrain CR renewal costs, line by line

Three government lines make up the renewal. Two are fixed by Resolution 128 of 2016 and Resolution 93 of 2018; the third, membership of the Bahrain Chamber, follows your capital. Set yours:

Activities on the CR

The chamber fee doubles with each capital band. Membership is compulsory and renews with the CR, on the Chamber's scale:

You can renew up to six months before the expiry date, and anyone can pay it while no violation sits on the file, according to the Sijilat FAQ. Activities licensed by another authority pay that authority's fee instead of the BD 100.

You live inpick it

1
Key takeaway

BD 166 a year for a small WLL with up to three activities.

Chapter 2

What a late Bahrain CR renewal costs

The fine runs by the month, and a part month counts as a whole one. It gets steeper each year the CR stays unrenewed, under Resolution 129 of 2016 (Arabic). Slide to see where a forgotten renewal ends up:

DeletedA CR left unrenewed is removed from the register, but the owners' and managers' liability carries on
BD 50To restore a deleted CR under Resolution 128 of 2016, plus the unpaid fees and fines
No tradingTrading without a valid CR and licence can be settled at BD 1,000, or prosecuted
2
Key takeaway

BD 120 for the first year late, then double, then triple.

Chapter 3

Audited accounts: your filing dates

Every WLL files its accounts with the Ministry of Industry and Commerce through Sijilat, within six months of its year end. The first financial year is exempt. Pick your dates to see the whole calendar, renewals included:

Listed substance activity?

    What you file depends on how the year went:

    Trading normallyAudited financial statementsSigned by the managers, audited to international standards by a Bahrain licensed auditor appointed for the year, as the ministry's investor guide sets out.
    Losses under half the capitalAn auditor's solvency letterAccepted instead of the full report, unless losses reach 50% of the share capital.
    No activity at allA statement of financial positionFrom an external auditor, with a letter confirming the company did nothing.

    A late filing is recorded against the company as a violation, and while it stands the ministry won't process changes to the CR. An auditor's letter asking for more time is accepted once. Losses beyond half the capital are a separate violation: the partners add capital or file a plan.

    3
    Key takeaway

    From year two: audited accounts or a solvency letter, six months after year end.

    Chapter 4

    Owners, records and the yearly confirmation

    10%

    Bahrain draws its owner line lower than most places. Under Ministerial Order 83 of 2020, anyone holding 10% or more, or control by other means, is a beneficial owner.

    10%Ownership or control that makes someone a beneficial owner
    At onceOwner changes are updated without waiting for the renewal
    YearlyOwner details confirmed again with each CR renewal
    BD 1,000 a dayMaximum fine for failing the owner rules, capped at BD 50,000, or up to BD 100,000, suspension or strike off
    10 yearsHow long the company keeps its books and records
    PublicThe CR record shows the partners, their shares and signatories, and it updates when shares change

    Under the Commercial Companies Law, each year the WLL also holds its general assembly, approves the managers' report and the accounts, and sets aside the statutory reserve from profit. We send the papers to sign; nothing needs you in Manama.

    4
    Key takeaway

    Owner data current, confirmed each year, books kept ten years.

    Chapter 5

    Economic substance: does it apply to your company?

    Substance rules under Ministerial Order 106 of 2018 only reach companies doing listed activities. Pick what yours does:

    Main activity
    5
    Key takeaway

    Most trading and service companies file no substance report.

    Chapter 6

    Corporate tax: not yet, and what the draft would add

    DRAFT

    Bahrain has no general corporate tax today. A draft law is in parliament, and here is how far it has come:

    1. 29 December 2025Cabinet approves the draft0% on taxable income up to BD 200,000, 10% above it
    2. Royal Decree 79 of 2025Sent to the Council of RepresentativesThe finance committee leads; the legal committee comments
    3. 1 May 2026Legal committee raises a constitutional questionMembers want the rates written into the law itself
    4. Not yetVote in the Council of RepresentativesNo plenary vote found by 12 November 2026
    5. Not yetShura Council, ratification and GazetteThe law exists only once it's published

    If it passes as drafted, a company under the threshold pays nothing but may still have to register and file a nil return each year, and late returns could cost up to 30% of the tax. We'll add that filing for you if it arrives. VAT is already here: a company registers once its taxable sales, zero rated included, pass BD 37,500 a year, under the National Bureau for Revenue rules. The rates in depth are in our Bahrain tax guide. Bank minimum balance charges are in our Bahrain bank account guide. A lapsed renewal shows on the free Sijilat record, as our Bahrain company search guide explains.

    6
    Key takeaway

    0% today; expect a nil return if the draft becomes law.

    Chapter 7

    What a Bahrain WLL costs to keep each year

    Audit or solvency letterQuoted firstFrom year two, by a Bahrain licensed auditor
    Extra activitiesBD 100 eachA year, at cost, beyond the first three
    Refundable depositBD 100Electricity, only if your address needs it
    7
    Key takeaway

    BD 1,090 a year, with the audit priced separately before you commit.

    Chapter 8

    Bahrain annual fees and filings: questions, answered

    ?!
    How much does it cost to renew a CR in Bahrain?
    BD 50 for the registration and BD 100 for up to three activities, plus chamber membership by capital. That comes to BD 166 a year for most small WLLs. Each activity beyond three adds BD 100.
    Can I renew my Bahrain CR early?
    Yes, up to six months before it expires, through Sijilat. Anyone may renew it while no violation is on file.
    What is the fine for a late CR renewal in Bahrain?
    BD 10 for each month or part of a month in the first year, BD 20 a month in the second and BD 30 a month in the third, on top of the fees. Under a 2024 order, later years add BD 500 each, up to BD 5,000.
    What happens if a Bahrain CR is not renewed?
    The registration is deleted, but the owners' and managers' liability carries on. A deleted CR can be restored for a BD 50 fee, plus what is owed.
    Does a Bahrain WLL need an audit every year?
    Yes, from its second financial year. It files audited accounts within six months of year end, or a solvency letter from its auditor unless losses reach half of the capital. The first financial year is exempt.
    Who can audit a Bahrain company?
    An auditor licensed by the Ministry of Industry and Commerce and practising in Bahrain, appointed each year.
    Does Bahrain have corporate tax in 2026?
    No general corporate tax. A draft law taxing profit above BD 200,000 at 10% went to parliament in December 2025 and was not law on 12 November 2026.
    Does my Bahrain company need an economic substance report?
    Only if it carries on a listed activity, such as holding, headquarters, distribution and service centre, intellectual property, leasing or shipping. Retail and wholesale trading are not listed.

    Changelog

    • 12 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your Bahrain company

    A Bahrain WLL that renews on time, every time.

    Renewal, chamber, owner confirmation and the commercial address, kept for BD 1,090 a year.

    See the Bahrain company Bahrain tax, explained