The Bahraini National Bureau for Revenue released updated guidance on VAT treatment of real‑estate lease incentives on 29 January 2026. The guide clarifies that rent reductions and rent‑free periods are exempt, while reimbursements for fit‑out contributions are taxable. It also provides examples of common lease incentives used by landlords.
They are treated as exempt from VAT, following the same treatment as the principal supply.
Such reimbursements are subject to VAT, unlike rent reductions or rent‑free periods.
The guide was posted on 29 January 2026.
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Bloomberg Tax · 1 day ago
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