tourism
14.9 million visitors in 2024
Large-scale receiving market for a small country.
Period: 2024
GATAVIA GLOBAL · Gatavia Bahrain
Short-term rentals in Bahrain
This section explains how short-term rental operates in Bahrain and how to properly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the manner of exploitation, and the applicable rules in the case.
✓ Information reviewed: 08/25/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Bahrain without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules. The specific and verified data are presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific dwelling. National or regional overnight stays help to understand demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Bahrain
Data, context and key indicators for the tourism market.
tourism
19.2 million tourist nights in 2024
Significant demand for overnight stays.
Period: 2024
tourism
Official average stay: 2.9 nights
Predominant short stay market.
Period: 2024
tourism
Average daily expenditure: BHD69.1
Spending capacity indicator.
Period: 2024
tourism
Inbound tourism revenue
Inbound tourism revenue Value: 1.9 billion BHD Reference year: 2024 Scope: Bahrain Interpretation: Revenue from international tourism.
Period: 2024
regulation
Daily/weekly furnished apartments included
Tourism Service Charge
Tourism Service Charge Value: 5 % Reference year: 2026 Scope: Bahrain Interpretation: Applicable to total tourism revenue.
Period: 2026
taxation
BHD3 fee per occupied unit/night for hotels and hotel apartments
The fixed fee is specific to the category.
Period: 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
A tourist service cannot be provided without a BTEA license
Mandatory.
A tourist service cannot be provided without a BTEA license Application: Tourist services Verified rule: Mandatory. Exceptions: Pure residential leasing may follow a different legal/tax route, but daily/weekly furnished apartments are expressly tourist services. Timing: Before starting the activity; renew annually. Legal reference: Tourism Law / BTEA Frequently Asked Questions
Short-term rental taxation
Taxation
Hospitality accommodation is generally subject to 10% VAT
10
Taxation
Sale/rental of real estate is generally VAT-exempt
Taxation
Tourism Service Levy: 5%
5
Taxation
Hotel Accommodation Fee: BHD3 per occupied unit/night
3
Taxation
BTEA monthly revenue report due by day 7
Taxation
Audited financial report due by 30 June
Taxation
No ordinary corporate income tax for most non-hydrocarbon businesses in 2026
0
Regulatory and market evolution
Public information is not yet available for this section.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Bahrain
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
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07
Managers
Compliance, representation, reporting and professional management for third parties.
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08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
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This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Bahrain Economic Development Board
Bahrain Economic Development BoardBahrain National Portal
Bahrain National PortalBahrain National Portal
Facts and Figures - TourismBahrain Tourism and Exhibitions Authority
Tourism e-services portalBahrain Tourism and Exhibitions Authority
BTEA Licensing and Collection FAQsBahrain Tourism and Exhibitions Authority
BTEA Licensing and Collection FAQsBahrain Tourism and Exhibitions Authority
Bahrain Tourism and Exhibitions AuthorityLegislation 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
Legislation and Legal Opinion CommissionLegislation and Legal Opinion Commission
Legislation and Legal Opinion CommissionNational Bureau for Revenue
National Bureau for RevenueNational Bureau for Revenue
National Bureau for RevenueNational Bureau for Revenue
VAT FAQsNational Bureau for Revenue
VAT General Guide - updated March 2026National Bureau for Revenue
VAT treatments and policiesNational Bureau for Revenue
National Bureau for RevenueNationality, Passports and Residence Affairs
Nationality, Passports and Residence AffairsReal Estate Regulatory Authority
Real Estate Regulatory AuthorityReal Estate Regulatory Authority
Real Estate Regulatory AuthorityReal Estate Regulatory Authority
Aqari Data Bank reportSijilat / Ministry of Industry and Commerce
Sijilat / Ministry of Industry and CommerceSijilat / Ministry of Industry and Commerce
Sijilat / Ministry of Industry and CommerceSurvey and Land Registration Bureau
Survey and Land Registration BureauSurvey 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 servicePROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.