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June 26, 2026

This agreement covers taxes on income (Article 2) and defines a Permanent Establishment with time thresholds, such as six months for construction or service provision (Article 6). Under this DTAA, dividends (Article 11), interest beneficially owned by a resident of the other state (Article 12), and royalties (Article 13) are taxable only in the recipient's state of residence, providing significant tax certainty for cross-border investments. Double taxation is eliminated through a combination of the exemption method and the credit method for taxes paid in the source state, as outlined in Article 24.

Agreement between the Government of the State of BAHRAIN and the Government of the People's Democratic Republic of ALGERIA for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income

Desiring to conclude a Convention between the Government of the State of Bahrain and the Government of the People's Democratic Republic of Algeria for the avoidance of double taxation on income, it has been agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered by the Convention

Article 3 - General Definitions

Article 4 - Geographical Scope

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Commercial and Industrial Gains

Article 9 - Shipping and Air Transport

Article 10 - Common Institutions

Article 11 - Dividends

Article 12 - Benefits

Article 13 - Royalties

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Remuneration of Members of the Board of Directors and Remuneration of Employees at Senior Management Level

Article 18 - Pensions and Life Annuities

Article 19 - Income of Artists and Sportsmen

Article 20 - Civil Service Employment

Article 21 - Amounts Received by Students and Apprentices

Article 22 - Professors, Teachers and Researchers

Article 23 - Other Income

Article 24 - Elimination of Double Taxation

Article 25 - Non-Discrimination

Article 26 - Exchange of Information

Article 27 - Diplomatic and Consular Representation Missions

Article 28 - Mutual Convention Procedure

Article 29 - Miscellaneous Provisions

Article 30 - Entry into Force of the Convention

Article 31 - Termination

Article 1
Personal Scope

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

Article 2
Taxes Covered by the Convention

This is an unofficial / best effort translation

Article 1Personal Scope

Article 2Taxes Covered by the Convention

Article 1
Personal Scope

Article 2
Taxes Covered by the Convention