The following table provides an overview of other taxes that may be imposed on a company doing business in the country.
|Payroll Tax||N/A||There is no payroll tax. However, a training levy equal to 3% of annual payroll applies for companies with more than 50 employees that do not provide training to their employees.|
|Social Security Employer Contribution||15%, 4%||The employer contribution for Bahraini employees is equal to 15% of gross salary, including contributions for old age, disability and death, employment injuries and unemployment. For non-Bahraini employees the contribution is equal to 4% of gross salary, including contributions for employment injuries and unemployment.|
|Social Security Employee Contribution||8%, 1%||Bahraini employee contributions are equal to 8% of gross salary, including contributions for old age, disability and death, and unemployment. Non-Bahraini employee contributions are equal to 1%, and include only unemployment.|
|Stamp Duty||1.5% to 3%||Stamp duty is levied on the transfer and registration of real estate at rates ranging from 1.5% to 3% depending on the value of the real estate.|
|Excise Tax||50% to 100%||Effective 30 December 2017, a GCC selective excise tax is applicable on specified harmful goods. Excise tax is applicable on carbonated drinks at a rate of 50%, and energy drinks and tobacco products at a rate of 100%.|
|Customs Duty||Varies||Customs duties are levied on various goods imported into Bahrain. The standard rate is 5%, although the rate for alcoholic beverages is 125% and the rate for cigarettes is 100%. Certain categories of goods such as paper and aluminum products are subject to a 20% duty rate.|
|Municipal Rental Tax||10%||A 10% rental tax is levied by municipalities on the rental of commercial and residential property occupied by expatriates.|