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حقوق::
درآمد مشمول مالیات
Deductions All taxes and duties not imposed by the Bahrain income tax law, including customs duties, may be deducted from taxable income as stipulated in Bahrain's income tax law.
All reasonable and justifiable costs of production and exploration of products sold during the relevant taxable year are deductible for tax purposes, provided that these expenses have not been deducted elsewhere in calculating net taxable income.
However, dividends received by an Egyptian resident corporate shareholder from another resident subsidiary is not added to the taxable income of the recipient entity
However, this is limited to the proviso that losses may not offset more than half of the taxable income of each of the five years, and the loss is from the same source of income from which it is being deducted against.
Personal income tax rates range between 3% and 15% based on the individual taxable income (bracket rules are applied).
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