Please find attached a detailed article outlining the Economic Substance Requirements (ESR) for 2025 in the Kingdom of Bahrain. The document provides a comprehensive overview of the regulatory framework as mandated by the Ministry of Industry and Commerce (MOIC) and the Central Bank of Bahrain (CBB), with a focus on:
As Bahrain continues aligning with international tax standards under the OECD Inclusive Framework, ESR compliance has become a critical area of focus for all entities conducting relevant activities.
We trust you will find this publication useful in understanding your obligations and assessing your current ESR position. Should you require any support with compliance, documentation, gap assessment, or ESR return filing, our specialist team would be pleased to assist.
- The scope of relevant activities
- Substance tests and reporting obligations
- Recent policy developments, including MOIC’s stricter enforcement stance
- Implications of non-compliance
- Practical guidance for businesses
As Bahrain continues aligning with international tax standards under the OECD Inclusive Framework, ESR compliance has become a critical area of focus for all entities conducting relevant activities.
We trust you will find this publication useful in understanding your obligations and assessing your current ESR position. Should you require any support with compliance, documentation, gap assessment, or ESR return filing, our specialist team would be pleased to assist.