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June 26, 2026

To avoid double taxation on income, this convention covers Netherlands' income, wages, company, and dividend taxes (Article 2). It sets dividend withholding rates at 0% for corporate shareholders with at least 10% holding and 10% otherwise (Article 10). Income from debt-claims (Article 11) and royalties (Article 12) are taxable only in the recipient's state. The treaty contains special provisions for offshore activities (Article 23) and assistance in tax collection (Article 27). Double taxation is eliminated via exemption and credit methods as outlined in Article 22.

Convention between the Government of THE KINGDOM OF BAHRAIN and the Government of THE KINGDOM OF THE NETHERLANDS for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of the Kingdom of Bahrain and The Government of the Kingdom of the Netherlands,

Desiring that a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income be concluded by both States,

Have agreed as follows:

Contents

CHAPTER I - SCOPE OF THE CONVENTION

Article 1 - Persons Covered

Article 2 - Taxes Covered

CHAPTER II - DEFINITIONS

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

CHAPTER III - TAXATION OF INCOME

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Income from Debt Claims

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Income from Employment

Article 15 - Directors' Fees

Article 16 - Entertainers and Sportspersons

Article 17 - Pensions, Annuities and Social Security Payments

Article 18 - Government Service

Article 19 - Professors and Teachers

Article 20 - Students

Article 21 - Other Income

CHAPTER IV - ELIMINATION OF DOUBLE TAXATION

Article 22 - Elimination of Double Taxation

CHAPTER V - SPECIAL PROVISIONS

Article 23 - Offshore Activities

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Assistance in the Collection of Taxes

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Territorial Extension

CHAPTER VI - FINAL PROVISIONS

Article 30 - Entry into Force

Article 31 - Termination

Protocol

CHAPTER I - SCOPE OF THE CONVENTION

Article 1
Persons Covered

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

CHAPTER I - SCOPE OF THE CONVENTION

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered