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Country guide

Bahrain

Bahrain does not publish any TIN or functional equivalent for CRS purposes. On the OECD AEOI TIN portal, Bahrain states that because there is no general taxation on the personal income of individuals or corporations, no TINs are issued in the context of CRS and TIN is not required for either individuals or entities. Other Bahraini identifiers such as the identity-card personal number, commercial registration number, and VAT registration/account number exist, but the reviewed official sources do not present them as Bahrain's CRS TINs.

BH BHR TIN guidance Last reviewed 2026-04-19
TIN status

No separate local TIN format is published for validation.

  • 1 The Bahraini ID card shows a unique nine-digit personal number for citizens and residents.
  • 2 Commercial establishments are registered under a Commercial Registration (CR) number.
  • 3 VAT registration issues a separate VAT account number shown on the VAT registration certificate.
  • 4 The reviewed official sources do not designate these identifiers as Bahrain's CRS TINs or a published CRS functional equivalent.