The VAT Real Estate Guide (Version 1.6, March 2019, updated 15 March 2026) is published by the National Bureau for Revenue (NBR) of Bahrain and sets out the general principles of VAT for the real estate sector. It explains that the sale and lease of real estate is exempt under the Executive Regulations and identifies supplies not treated as a sale or rental of real estate, including hotel accommodation, car parking, serviced office space, function room hire, permission to affix signage or to use a specific area, retail and promotional stands and mooring rights. It covers lease incentives, serviced and labor accommodation, storage and warehousing, real estate related services, the VAT due date and transfer of a going concern. The construction chapter addresses zero-rating for new buildings, qualifying goods and services, Eskan and Mazaya, contractor certificates, retention payments, owners associations and input VAT recovery.