The VAT Healthcare Guide (Version 1.2, April 2019, updated 31 March 2026) from Bahrain's National Bureau for Revenue explains the VAT treatment of the healthcare sector. Preventive and basic healthcare is zero-rated where qualifying medical services are provided by qualifying medical institutions or professionals licensed by the National Health Regulatory Authority, plus related goods such as consumables, implants, laboratory work, patient transport and remote consultations. Cosmetic procedures are standard rated at 10% unless required to treat a medical condition. The guide covers free treatment by government hospitals as outside the scope of VAT, charges for use of medical facilities, compliance and input VAT recovery by registered practitioners, insurer and employer arrangements, the zero-rated lists of medicines, medical equipment and other medical products, and exempt imports including goods for persons with special needs.