🇧🇭 Bahrain compliance calendar · Updated October 2026

Bahrain Compliance Calendar 2026: VAT, WPS and SIO Dates

Every recurring tax and payroll deadline for Bahrain businesses — monthly, quarterly and annual — in one place.

SIO by the 15thQuarterly VATAnnual renewals

By the ETaxFlow team · Last reviewed October 2026 · Sources: NBR, LMRA, SIO

In this calendar
  1. Every month
  2. Every quarter (most VAT-registered businesses)
  3. Every year
  4. When things happen
  5. Keep the calendar in your software

Every month

WhenWhat to do
Pay day (your fixed date)Pay salaries through the Wage Protection System and issue payslips
By the 15thPay SIO contributions for the previous month, including expatriate end-of-service contributions
Month endClose the books: bank reconciliation, payroll journal, VAT review
Last day of the monthMonthly VAT filers (annual supplies above BHD 3 million): file and pay VAT for the previous month

Use a fixed pay date every month and keep the salary in payroll identical to the amount paid through WPS — mismatches are what the LMRA’s system flags.

Every quarter (most VAT-registered businesses)

Most businesses file VAT quarterly. The return and payment are due by the last day of the month after the quarter ends. For calendar quarters that means:

QuarterVAT return and payment due
January – March30 April
April – June31 July
July – September31 October
October – December31 January

Your tax periods are set by the NBR when you register, so check the dates shown on your NBR account — they may not follow calendar quarters.

Every year

When things happen

EventWhat to do
Taxable supplies pass BHD 37,500 a yearApply for VAT registration with the NBR within 30 days
You hire a new employeeRegister them with the SIO and include them in WPS from the first pay run
An expatriate employee leavesSettle end-of-service accrued before March 2024; service from March 2024 is paid by the SIO
RamadanWorking hours for Muslim employees are reduced during the holy month — adjust rotas and overtime

Keep the calendar in your software

ETaxFlow tracks your VAT periods, runs WPS payroll with SIO each month and keeps leave and documents in the HRMS. For the detail behind each date, read the Bahrain VAT guide and the WPS and SIO payroll guide.

Bahrain Deadlines — FAQs

By the last day of the month after the end of the tax period. For a quarter ending 31 March, that is 30 April.

By the 15th of the month after the month the wages relate to.

Every pay cycle. The Enhanced Wage Protection System has been mandatory for all private-sector employers since February 2026.

30 days of paid annual leave a year under the Labour Law for the Private Sector.

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