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June 26, 2026

This convention between Bahrain and Belarus applies to taxes on income and funds (Article 2). It establishes favorable withholding tax (WHT) rates, capping the tax on the gross amount of dividends at 5% (Article 10), income from debt-claims at 5% (Article 11), and royalties at 5% (Article 12). Profits generated from the operation of ships or aircraft in international traffic are taxable only in the enterprise's state of residence (Article 8). To prevent double taxation, the agreement employs the credit method, allowing a deduction for taxes paid in the other contracting state (Article 22).

Convention between the Government of the Kingdom of BAHRAIN and the Government of the Republic of BELARUS for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Funds

The Government of the Kingdom of Bahrain and the Government of the Republic of Belarus desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Funds, have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Traffic

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Income from Debt Claims

Article 12 - Royalties

Article 13 - Gains from the Alienation of Property

Article 14 - Dependent Personal Services

Article 15 - Director's Fees

Article 16 - Artistes and Sportsmen

Article 17 - Pensions

Article 18 - Government Service

Article 19 - Students

Article 20 - Other Income

Article 21 - Property Tax

Article 22 - Elimination of Double Taxation

Article 23 - Non-Discrimination

Article 24 - Mutual Agreement Procedure

Article 25 - Exchange of Information

Article 26 - Members of Diplomatic Missions and Consular Posts

Article 27 - Miscellaneous Provisions

Article 28 - Entry into Force

Article 29 - Termination

Article 1
Personal Scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered