turismo
14,9 millones de visitantes en 2024
Mercado receptor de gran escala para un país pequeño.
Zeitraum: 2024
GATAVIA GLOBAL · Baréin
Touristische Vermietung in Bahrain
Guía profesional Gatavia de alquiler turístico en Baréin: licencias BTEA, apartamentos amueblados, hotel apartments, Sijilat, VAT, tourism levy, propiedad extranjera y análisis por zonas.
✓ Information geprüft: 25.08.2026
🇧🇭
GATAVIA
Baréin combina una demanda turística regional intensa, una base hotelera madura y un marco especialmente relevante para apartamentos amueblados: la ley turística incluye expresamente los apartamentos amueblados alquilados por día o semana como servicio turístico. En 2024 recibió 14,9 millones de visitantes y generó BHD1,9bn de ingresos de turismo receptor.
La demanda se concentra en Manama, Seef, Juffair, Bahrain Bay, Amwaj, Diyar/Marassi, Reef Island, Muharraq y resorts/islas. El puente con Arabia Saudí, business travel, F1, eventos, ocio GCC y expatriados generan una mezcla de estancias cortas y medias.
Tourismusmarkt in Bahrain
Daten, Kontext und zentrale Kennzahlen des Tourismusmarktes.
turismo
19,2 millones de noches turísticas en 2024
Demanda significativa de pernoctación.
Zeitraum: 2024
turismo
Estancia media oficial: 2,9 noches
Mercado de estancia corta predominante.
Zeitraum: 2024
turismo
Gasto diario medio: BHD69,1
Indicador de capacidad de gasto.
Zeitraum: 2024
turismo
BHD1,9bn de ingresos de turismo receptor
Tamaño económico relevante.
Zeitraum: 2024
regulacion
Daily/weekly furnished apartments included
El alquiler diario/semanal amueblado es servicio turístico
Pieza jurídica central.
Zeitraum: 2022-2026
fiscalidad
Tourism Service Levy 5%
Se recauda del cliente y se remite a BTEA.
Zeitraum: 2026
fiscalidad
BHD3 por unidad ocupada/noche en hotels y hotel apartments
Fee adicional a la tasa turística.
Zeitraum: 2026
Regulatorische Hinweise
high
Golden Residency threshold is BHD200,000
Property value can create immigration benefit, not tourism permission.
high
CR alone does not authorize tourism operation
BTEA licence must be completed before trading.
high
BTEA licences renew annually
Multi-year assumption is wrong.
high
5% Tourism Service Levy remains active
Licensed establishments must collect/report/remit 5% of total revenue.
high
BHD3 occupied-unit/night fee for hotels and hotel apartments
Fixed fee is category-specific.
high
VAT 10% on hospitality, real-estate rent generally exempt
Misclassification changes guest price and input-tax recovery.
high
Foreign ownership is map/title specific
Marketing phrase “freehold for foreigners” is not enough.
high
2027 corporate-profit tax remains a proposal in 2026
Do not charge/accrue it as current law yet.
high
DMTT effective since 1 January 2025
Large multinational groups can face 15% minimum tax.
high
Daily/weekly furnished apartment = tourism service
Do not classify short furnished stays as ordinary residential rent.
Rechtlicher Rahmen
national
No se puede prestar un servicio turístico sin licencia BTEA
Obligatorio.
Tourism Law requires a BTEA licence before tourism services are practiced. BTEA FAQ expressly says a Commercial Registration alone does not permit operation.
national
Daily/weekly furnished apartments are tourism services
Sí.
2022 amendment expressly includes furnished apartments rented on a daily or weekly basis in the statutory definition of tourism services.
national
Commercial Registration is necessary but not sufficient
No.
Sijilat establishes commercial activity, while BTEA tourism licence is a separate operational authorization.
national
Tourism licence renewal is annual
Sí.
BTEA FAQ states tourism licences cannot be renewed for two or three years; renewal is annual and CR must be valid.
national
Hotels and hotel apartments follow 2024 classification framework
Sí.
BTEA identifies Resolution 3/2024 as the governing classification decision. The live classification and standards must be matched to the proposed property category.
national
Electronic tourism statistics and invoicing system
Obligatorio.
Resolution 23/2022 requires revenue/statistical information, electronic system connection and electronic invoices; handwritten invoices are prohibited for covered establishments.
mixed
BTEA tourism zones are specific blocks, not the whole country
Depende.
BTEA FAQ lists designated tourism blocks including Adliya 338, Amwaj 257/258, Reef 364, Marassi 264, Waterfront 346/428, Juffair 345 and Manama 322. Exact activity/building approval remains property-specific.
mixed
Owners-association and joint-property rules bind owners and occupants
Sí.
Law 27/2017 makes the main regulation and Owners Union articles binding on owner and occupant. A tourism licence should not be assumed to override private/common-property restrictions.
Besteuerung touristischer Vermietung
Bahrain VAT
Hospitality accommodation is generally subject to 10% VAT
10
Exempt real estate
Sale/rental of real estate is generally VAT-exempt
BTEA Tourism Service Levy
Tourism Service Levy: 5%
5
BTEA accommodation fee
Hotel Accommodation Fee: BHD3 per occupied unit/night
3
BTEA statistics/levy reporting
BTEA monthly revenue report due by day 7
BTEA annual audit
Audited financial report due by 30 June
Current Bahrain direct-tax environment
No ordinary corporate income tax for most non-hydrocarbon businesses in 2026
0
Regulatorische und Marktentwicklung
30.12.2025
Government announces proposed 2027 corporate-profit tax
10% proposal for companies above stated revenue/profit thresholds.
01.01.2025
DMTT becomes effective
In-scope MNE groups enter Bahrain minimum-tax regime.
01.09.2024
DMTT legislation adopted
Decree-Law 11/2024 prepares 15% Pillar Two minimum tax.
01.01.2024
Hotel and hotel-apartment classification refreshed
Resolution 3/2024 becomes current classification reference in BTEA FAQ.
28.09.2023
Tourism Law amended again
Legislative Decree 16/2023 updates tourism framework.
25.08.2022
Tourism-law amendment broadens definition
Daily/weekly furnished apartments expressly included in tourism services.
01.01.2022
VAT standard rate becomes 10%
Standard-rated accommodation moves to 10%.
01.01.2022
Electronic tourism statistics framework adopted
Resolution 23/2022 requires connected systems and electronic invoicing.
01.01.2019
VAT introduced at 5%
Bahrain launches VAT.
26.09.2018
Resolution 7/2018 owners associations/joint properties effective
Detailed owners-association rules commence.
01.03.2018
Real-estate regulatory framework enters implementation phase
Owners associations and regulated real-estate activities transition to new framework.
27.07.2017
Real Estate Regulatory Law 27/2017 enacted
Creates RERA framework and joint-property/owners-union obligations.
11.08.2003
Decision 43/2003 designates foreign-ownership areas
Lists Manama high-rise districts, Seef, Bahrain Bay, Amwaj and projects.
01.01.2001
Non-Bahraini property ownership framework modernised
Decree-Law 2/2001 allows foreign ownership subject to designated areas/conditions.
21.08.1986
Tourism Regulation Decree-Law enacted
Creates the core tourism licensing framework.
PROFESSIONELLE INHALTE
Gatavia Professional Dossier · Bahrain
Erweiterte Analyse für Eigentümer, Verwalter und Investoren.
01
Due Diligence
Professionelle Prüfungen vor Kauf, Betrieb oder Umwandlung einer touristischen Unterkunft.
🔒 Geschützter Inhalt
02
Erweiterte Regulierung
Vertiefte Analyse von Anforderungen, Beschränkungen, Risiken und regulatorischen Szenarien.
🔒 Geschützter Inhalt
03
Professionelle Steueranalyse
Erweiterte steuerliche Behandlung und Themen mit besonderem Prüfbedarf.
🔒 Geschützter Inhalt
04
Professioneller Betrieb
Prozesse, wiederkehrende Pflichten und Dokumentenkontrolle.
🔒 Geschützter Inhalt
05
Regionaler Radar
Analyse von Gebieten und Städten mit unterschiedlichen Markt- oder Regulierungsbedingungen.
🔒 Geschützter Inhalt
06
Investoren
Risiken, Kosten, Rentabilität und Kriterien vor einer Investitionsentscheidung.
🔒 Geschützter Inhalt
07
Verwalter
Compliance, Vertretung, Reporting, Dokumentation und professionelles Management.
🔒 Geschützter Inhalt
08
Kennzahlen und Hinweise
Professionelle Kennzahlen zu Markt, Nachfrage, Risiko und regulatorischer Entwicklung.
🔒 Geschützter Inhalt
Dieses Dossier ist in Gatavia Land und Gatavia Global enthalten.
Quellen und Referenzbehörden
Bahrain Economic Development Board
Top 10 Investor Questions for Expanding into BahrainBahrain National Portal
Tourism and Culture SectorBahrain National Portal
Facts and Figures - TourismBahrain Tourism and Exhibitions Authority
Tourism e-services portalBahrain Tourism and Exhibitions Authority
Resolution No. 3 of 2024 - hotel and hotel apartment classification referenced in BTEA FAQBahrain Tourism and Exhibitions Authority
BTEA Licensing and Collection FAQsBahrain Tourism and Exhibitions Authority
BTEA inspection and licensing FAQ - tourism zonesLegislation and Legal Opinion Commission
Resolution No. 8 of 2024 - tourism administrative violations referenced by BTEA frameworkLegislation and Legal Opinion Commission
Decree-Law No. 15 of 1986 regarding Regulation of TourismLegislation and Legal Opinion Commission
Decree-Law No. 33 of 2022 amending tourism lawLegislation and Legal Opinion Commission
Law No. 11 of 2018 amending tourism lawLegislation and Legal Opinion Commission
Resolution No. 23 of 2022 on Tourism Electronic Statistics SystemLegislation and Legal Opinion Commission
2015 hotel classification framework / hotel apartmentsLegislation and Legal Opinion Commission
Official Gazette portalNational Bureau for Revenue
Domestic Minimum Top-up Tax overviewNational Bureau for Revenue
December 2025 corporate-profit-tax proposal announcementNational Bureau for Revenue
VAT FAQsNational Bureau for Revenue
VAT General Guide - updated March 2026National Bureau for Revenue
VAT treatments and policiesNational Bureau for Revenue
Hospitality VAT guidanceNationality, Passports and Residence Affairs
Golden Residency - property ownerReal Estate Regulatory Authority
Owners Associations guidanceReal Estate Regulatory Authority
Law No. 27 of 2017 - Real Estate Regulatory LawReal Estate Regulatory Authority
Aqari Data Bank reportSijilat / Ministry of Industry and Commerce
Commercial laws registrySijilat / Ministry of Industry and Commerce
Commercial Registration portalSurvey and Land Registration Bureau
Real Estate Sector Law and AmendmentsSurvey and Land Registration Bureau
Decision No. 43 of 2003 - ownership by non-BahrainisSurvey and Land Registration Bureau
Legislative Decree No. 2 of 2001 - non-Bahraini ownershipUrban Planning and Development Authority
Property classification inquiry servicePROFESSIONELLER PDF-RATGEBER
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