VAT TOURIST REFUND SCHEME

VAT TOURIST REFUND SCHEME

Tourists ^[1] to the Kingdom of Bahrain may claim a refund on the VAT paid on purchases made within the country, in accordance with Article 89 of the executive regulations. VAT can be reclaimed at a dedicated desk located in Bahrain International Airport.

Payments may be refunded by cash or card through an integrated electronic system facilitated by the global payment operator, Planet.

Merchants opting to register for the scheme may do so by visiting Planet’s registration portal and providing the required details.

VAT refund eligibility criteria:

• The goods are purchased during the Tourist’s stay in the Kingdom
• The purchased goods fall under the list of goods eligible for VAT refunds and are acquired for personal use
• The goods are purchased from one of the authorized merchants registered for the scheme  
• The tourist leaves the Kingdom of Bahrain within two months from the date of supply of the goods

Export validation requirements at the airport:

• Sales receipt with the VAT refund tag affixed to the back
• Purchased goods
• Passport
• Travel ticket

List of goods eligible for VAT refunds includes all goods subject to VAT except for:

• Fully or partly consumed goods
• Motor vehicles, boats and aircrafts
• Goods that are not accompanied by the Tourist at the time of leaving Bahrain

For further details regarding the tourist refund scheme you may visit Planet’s website.

[1] “Tourist” means any natural person (above 18 years old of age) who is not a resident in any of the Implementing States and who is not a crew member of a flight or aircraft leaving the Kingdom. Therefore, under the current rules, all GCC nationals are eligible for the scheme (exception being Bahraini citizens not residing outside of Bahrain)